Nouvelle-Zélande : réforme de la législation sur les produits financiers
| Auteur | Legal News |
Le gouvernement néo-zélandais a annoncé qu'il allait mettre à jour sa législation sur la taxation des produits financiers. Le ministre des Finances et le ministre de l'Impôt envisagent d'amender de la loi, certains types de "stapled securities", afin de garantir une certaine stabilité fiscale. En effet, ce type d'instrument, qui permet aux compagnies de rémunérer leurs actionnaires avec des déductions fiscales et non des dividendes, risque de mettre en danger l'impôt de base. La nouvelle législation prévoirait d'interdire la rémunération par déduction fiscale quand un titre de créance...
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