Skip to main content
Inland Revenue

Tax Policy

Published 30 July 1991

Taxing income across international borders - a policy framework

Publication cover with New Zealand coat of arms, Title - Taxing income across international borders - a policy framework, 30 July 1991This document sets out the Government's policy framework for international taxation.

Published by the Treasury.

30 July 1991.






  • This document was created by scanning the original published document and converting it into text.
  • There may be some errors in the text and formatting differences in the Word (DOCX) and text versions. For example, the pagination was kept, however the paragraph formatting does not match. If in doubt, the scanned version of the document available as a PDF is the authoritative source.
  • The source Abbyy FineReader 12 and TIFF files are available on request.