Trading trusts
Ian Masson, Institute of Chartered Accountants of New Zealand
Trading trusts
Seeks to clarify what trading trusts are, and examine the benefits of this relatively recent alternative business structure in New Zealand. Examines all of the major issues associated with a trading trusts structure: what is a trust, and how can it be empowered to trade; creditors and liability issues; the income tax advantages; types of businesses suited to the structure; and: insolvent trading trusts.
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