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Saturday, 09 July 2011 07:29

New Zealand legislation has always allowed trusts governed by deeds, but it is the 'Special Partnerships' have long been attractive SPVs for foreigners, since they too are tax exempt. The introduction of Portfolio Investment Entities (PIE) in 2007, and Limited Partnerships (LP) in 2008, have further increased the number of tax advantageous investment vehicles, though non-resident must pay 30% withholding tax (NRWT) on distributions.

Last Updated on Wednesday, 27 July 2011 11:00