Author: New Zealand. Consultative Committee on Full Imputation and International Tax ReformPublisher:
ISBN:
Category :
Languages : en
Pages : 56
Book Description
Consultative document on full imputation
Author: New Zealand. Consultative Committee on Full Imputation and International Tax ReformPublisher:
ISBN:
Category :
Languages : en
Pages : 56
Book Description
Full Imputation
Author: New Zealand. Consultative Committee on Full Imputation and International Tax ReformPublisher:
ISBN:
Category : Corporations
Languages : en
Pages : 129
Book Description
Consultative Document on Full Imputation
Author: Full Imputation, Report of the Consultative Committee
Author: John Prebble QCPublisher:
ISBN:
Category :
Languages : en
Pages : 138
Book Description
New Zealand employs a full imputation system for company taxation. That is, to avoid double taxation of corporate profits companies may impute, or pass on proportionately to their shareholders, the benefit of all tax paid at company level. The present document is the report of the Consultative Committee on the imputation proposals outlined in an earlier Government Consultative Document on Full Imputation. The recommendations concern the mechanics of the imputation scheme rather than fundamental design issues. The report includes recommendations on the integration of the imputation, branch-equivalent and withholding payment regimes. The interrelationship between these three schemes is the main area of the overlap between the imputation and international tax reforms.
International tax reform - Full imputation - Part 2 (Volume 1)
Author: Consultative Committee on Full Imputation and International Tax ReformPublisher: The Treasury, New Zealand
ISBN:
Category :
Languages : en
Pages : 224
Book Description
The final report of the Consultative Committee on Full Imputation and International Tax Reform. Volume 1 contains recommendations on the further detailed measures required for the operation of the imputation and international tax regimes. Volume 2 sets out the draft legislation.
Consultative document on international tax reform
Author: New Zealand. Consultative Committee on Full Imputation and International Tax ReformPublisher:
ISBN:
Category :
Languages : en
Pages : 70
Book Description
International Tax Reform and Full Imputation, Part 2, Report of the Consultative Committee
Author: John Prebble QCPublisher:
ISBN:
Category :
Languages : en
Pages : 217
Book Description
This document is the final report of the Consultative Committee on Full Imputation and International Tax Reform. This final report outlines the Committee's recommendations on the outstanding issues relating to both sets of reforms. It explains the policy behind draft legislation produced by the Committee. Chapters 2, 3 and 4 outline the Committee's recommendations on the remaining details of the branch-equivalent regime to apply to certain controlled foreign companies. Chapter 5 discusses the outstanding issues relating to the foreign investment fund regime. Trusts are dealt with in chapter 6, while disclosure and default provisions are the subject of chapter 7. Transitional issues relating to the international reforms are considered in chapter 8. Chapter 9 outlines the Committee's views on the remaining issues concerning the imputation and withholding payment regimes. Consequential and related changes to other aspects of the existing tax law are dealt with in chapter 10. Chapter 11 draws together all of the recommendation of the previous chapters and concedes.
Tax and Fairness
Author: Deborah RussellPublisher: Bridget Williams Books
ISBN: 0947518614
Category : Business & Economics
Languages : en
Pages : 84
Book Description
The world has changed a lot in the last thirty years, but New Zealand’s tax system hasn’t. Since the 1980s New Zealand’s taxation policy has remained the same, despite substantial economic and social changes. The system may be familiar, but is it fair? Deborah Russell and Terry Baucher’s lively analysis shows why answers to this question cut to the heart of whether New Zealand can be considered an egalitarian country. Drawing on the latest evidence and using plain language, they explore thorny issues such as the taxation of housing, multinationals and inequality between generations. The remedies proposed in this short book will help change the way New Zealanders think about tax in the twenty-first century.
Bulletin for International Fiscal Documentation
Author: Model Rules of Professional Conduct
Author: American Bar Association. House of DelegatesPublisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.