
	Taxes and Taxation Reference: Obukhova, Yu. V., Orlov, E. E. Taxation of Trusts for Non-Residents in New Zealands // Taxes and Taxation. 2012. № 2. P. 65-69. URL: https://en.nbpublish.com/library_read_article.php?id=59203 Obukhova, Yu. V., Orlov, E. E. Taxation of Trusts for Non-Residents in New Zealands Abstract: New Zealand is now becoming very popular for immigrants, investments and offshore companies and business. The authors of this particular article makes an attempt to describe the tax system of this country and to unmask its status of a ‘tax paradise’ as well as to mark some peculiarities of its taxation which are so favored by foreign investors. Keywords: and taxation, taxation, non-resident, New Zealand trust, foreign, settler, benefi ciary, trusts, New Zealand. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. 2011 Index of Economic Freedom // the Heritage Foundation and the Wall Street Journal: [sayt] URL: http:// 2. www.heritage.org/index/ (data obrashcheniya 08 marta 2011). 3. Ammundsen V. Taxation of Trusts. New Zealand: CCH, 2010. 467 c. 4. Customs and Excise Act 1996 No 27 (po sostoyaniyu na 01 yanvarya 2011) // ofitsial'nyy sayt Novozelandskogo 5. zakonodatel'stva Legislation New Zealand: [sayt] URL www.legislation.govt.nz (data obrashcheniya 08 marta 6. 2011). 7. Double Taxation Relief (Russian Federation) Order 2001 // ofitsial'nyy sayt Novozelandskogo zakonoda- 8. tel'stvaLegislation New Zealand: [sayt] URL www.legislation.govt.nz (data obrashcheniya 08 marta 2011). 9. Estate and Gift Duties Act 1968 No 35 (po sostoyaniyu na 07 sentyabrya 2010) // ofitsial'nyy sayt 10. Novozelandskogo zakonodatel'stva Legislation New Zealand: [sayt] URL: www.legislation.govt.nz (data 11. obrashcheniya 08 marta 2011). 12. Estimated resident population of New Zealand // Statistics New Zealand: [sayt] URL: http://www.stats.govt. 13. nz/tools_and_services/tools/population_clock.aspx. (data obrashcheniya 08 marta 2011). 14. Goods and Services Tax Act 1985 No 141 (po sostoyaniyu na 21 dekabrya 2010) // ofitsial'nyy sayt 15. Novozelandskogo zakonodatel'stva Legislation New Zealand: [sayt] URL www.legislation.govt.nz (data 16. obrashcheniya 08 marta 2011). 17. Hayton D. Underhill and Hayton Law of Trusts and Trustees. 16th ed, London: Butterworths, 2002. 989 c. 18. Income Tax Act 2007 №97 (po sostoyaniyu na 29 noyabrya 2010) // ofitsial'nyy sayt Novozelandskogo 19. zakonodatel'stva Legislation New Zealand: [sayt] URL: www.legislation.govt.nz (data obrashcheniya 08 20. marta 2011). 21. Programme - Trusts Conference 2009. New Zealand: CCH, 2009. 230 c.

Journals

Books

Obukhova, Yu. V., Orlov, E. E. Taxation of Trusts for Non-Residents in New Zealands