New Zealand Inland Revenue has announced the issuance of BR Pub 23/09 - 23/13, which contains five public rulings on the tax consequences of investing in U.S. limited liability companies (LLCs).
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Investing into a US limited liability company – New Zealand tax consequences
These five Public Rulings and the accompanying commentary set out the income tax treatment and availability of foreign tax credits or other forms of double taxation relief for New Zealand investors in a United Stat…