Estate tax in the United States subject to a different regime for estate tax than U.S. citizens and residents. The estate tax is imposed only on the part of the gross non-resident alien's estate that at the time of death is situated in the United States. These rules may be ameliorated by an estate tax treaty. The U.S. does not maintain as many estate tax treaties as income tax treaties, but there are estate tax treaties in place with many of the major European countries, Australia, and Japan. U.S. real estate owned by a non-resident alien through a foreign corporation is not included in a non-resident
Working Party on the Reorganisation of the Income Tax Act 1976 Working Party on the Reorganisation of the Income Tax Act 1976 The Working Party on the Reorganisation of the Income Tax Act 1976 was a committee appointed by the New Zealand government to advise on the appropriate reorganisation of the income tax legislation. The Working Party was set up in 1993 as a result of recommendations made by the Valabh Committee set up to review the overall income tax system. The Working Party comprised Arthur Valabh (Chair), Dame Margaret Bazley, and Sir Kenneth Keith. The Working Party issued two reports on the reorganisation of the then Income Tax Act 1976.