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New Zealand's foreign trust regime and the use of tax treaties
Beckham, Jeremy; Elliffe, Craig.
Trusts & Trustees; Oxford Vol. 18, Iss. 9, (Oct 2012): 833 - 847.
DOI:10.1093/tandt/tts096
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Abstract
This article considers the issue of whether or not New Zealand trustees must be recognized as valid parties in New Zealand's treaty network by exploring the various approaches that may be adopted in the interpretation of tax treaties and the diverging constructions of the residence article.






