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Author: Consultative Committee on Full Imputation and International Tax Reform Publisher: 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.
Author: Consultative Committee on Full Imputation and International Tax Reform Publisher: 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.
Author: New Zealand. Consultative Committee on Full Imputation and International Tax Reform Publisher: ISBN: Category : Income tax Languages : en Pages : 192
Author: John Prebble QC Publisher: 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.
Author: New Zealand. Consultative Committee on Full Imputation and International Tax Reform Publisher: ISBN: Category : Income tax Languages : en Pages : 296
Author: New Zealand. Consultative Committee on Full Imputation and International Tax Reform Publisher: ISBN: Category : Income tax Languages : en Pages :
Author: New Zealand. Consultative Committee on Full Imputation and International Tax Reform Publisher: ISBN: Category : Investments, Foreign Languages : en Pages :
Author: John Prebble QC Publisher: ISBN: Category : Languages : en Pages : 122
Book Description
This document is the first part of the report on the introduction of international tax measures by the Consultative Committee on Full Imputation and International Tax Reform. The report sets out the major building blocks of the regime recommended by the committee following its review of the regime contained in the Consultative Document and the many public submissions received. The major recommendation is that the branch-equivalent method of taxation should apply in respect of New Zealand residents' interests in foreign companies only where there is control. Where there is not control, the comparative value method of taxation should apply, but only to a limited range of investments (foreign investment funds). To streamline the operation of the branch equivalent method and reduce compliance costs, an exemption is recommended for taxpayers having interests in entities that are in designated countries and that do not benefit from significant tax preferences. Transitional arrangements are also recommended.
Author: New Zealand. Consultative Committee on Full Imputation and International Tax Reform Publisher: ISBN: Category : Income tax Languages : en Pages : 192
Author: Michael Littlewood Publisher: Edward Elgar Publishing ISBN: 1784716022 Category : Law Languages : en Pages : 449
Book Description
Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
Author: Consultative Committee on Full Imputation and International Tax Reform
Author: Consultative Committee on Full Imputation and International Tax Reform
Author: New Zealand. Consultative Committee on Full Imputation and International Tax Reform
Author: John Prebble QC
Author: New Zealand. Consultative Committee on Full Imputation and International Tax Reform
Author: New Zealand. Consultative Committee on Full Imputation and International Tax Reform
Author: New Zealand. Consultative Committee on Full Imputation and International Tax Reform
Author: John Prebble QC
Author: New Zealand. Consultative Committee on Full Imputation and International Tax Reform
Author: New Zealand. Consultative Committee on Full Imputation and International Tax Reform
Author: Michael Littlewood