Preface

Minister of Finance, Hon Ruth Richardson
Minister of Revenue, Hon Wyatt Creech

TAXING INCOME ACROSS INTERNATIONAL BORDERS

International tax is the most complex area of taxation policy, as it potentially involves the interface between the New Zealand tax system and every other tax system in the world.

A clear international tax policy will reduce the uncertainty surrounding international taxes and assist taxpayers, professional tax advisers and tax administrators.

The Government has issued this framework paper to raise the issues, and the interrelationships between them, for debate.

The Government welcomes comment on these issues.

The intention is to develop proposals for implementation on the basis of consideration of this framework and submissions received.

The Government’s current intention is to have these policy issues decided in time for implementation by 1 April 1992.

Ruth Richardson
Minister of Finance

Wyatt Creech
Minister of Revenue