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27Using New Zealand based foreign trusts
Richard Taylor*
Introduction
New Zealand is a land full of trusts. They form an important part of many New Zealanders
lives. There is no official record of
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Using New Zealand based refers to utilizing resources, services, or companies that are located in New Zealand.
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Any individual or entity that is conducting business or transactions involving New Zealand-based resources or companies may be required to file using New Zealand based.
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