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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: 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 : 112
Author: Deborah Russell Publisher: 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.
Author: Mark Brabazon Publisher: Cambridge University Press ISBN: 1108492258 Category : Law Languages : en Pages : 417
Book Description
This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.
Author: American Bar Association. House of Delegates Publisher: 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.
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: John Prebble QC
Author: New Zealand. Consultative Committee on Full Imputation and International Tax Reform
Author: Deborah Russell
Author: Mark Brabazon
Author: American Bar Association. House of Delegates
Author: 
Author: 
Author: 
Author: Michael Littlewood