Abstract
For many years there have been a variety of views expressed as to the ability of trustees to obtain the benefits of double tax agreements. Central to most analyses is a discussion of the well known Canadian Crown Forest case. This article sets out to analyse this and other cases, rulings and commentaries, in the light of New Zealand tax legislation. The answer lies, in part, in looking to the type of trust under consideration, and it is suggested that by approaching the problem from this starting point, some clarity will be achieved.
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