| Among a number of other account holders exempted, deposit accounts held by non-residents were exempted from the tax. |
| This can be confirmed by the list of human casualties: most of them were not residents of the affected zones, they were non-residents. |
| For non-residents proportionate amounts are levied against real property or personal property based in Florida. |
| Foreign tax authorities generally impose a withholding tax on the royalty income of non-residents. |
| Taxation of non-residents according to the tax system in their country of residence. |
| That could create uncertainty for non-residents who may be contemplating venture capital investment in New Zealand. |
