Article by Derek Andrew, chief executive of Ashton Trustees (NZ) Limited. This article appeared in the September 2003 issue of Tax Adviser. KEY POINTS
- There are some common features of offshore structures
- OECD and others are trying to reduce number of tax havens
- Onshore-offshore locations have grown
- New Zealand deserves attention as a location
To download the article in Adobe (pdf) format, please click on the link below.
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September 2003 by