Author: CCH New Zealand Limited Staff
Publisher:
ISBN: 9780864758606
Category :
Languages : en
Pages :
Book Description
This edition of New Zealand Tax Administration Act 1994, Taxation Review Authorities Act 1994 & International Tax Agreements is consolidated to 1 January 2010. Contents Includes: Tax Administration Act 1994, Taxation Review Authorities Act 1994, Approved issuer levy provisions and International Tax Agreements.
New Zealand Tax Administration Act 1994, Taxation Review Authorities Act 1994 and International Tax Agreements
Author: CCH New Zealand Limited Staff
Publisher:
ISBN: 9780864758606
Category :
Languages : en
Pages :
Book Description
This edition of New Zealand Tax Administration Act 1994, Taxation Review Authorities Act 1994 & International Tax Agreements is consolidated to 1 January 2010. Contents Includes: Tax Administration Act 1994, Taxation Review Authorities Act 1994, Approved issuer levy provisions and International Tax Agreements.
Publisher:
ISBN: 9780864758606
Category :
Languages : en
Pages :
Book Description
This edition of New Zealand Tax Administration Act 1994, Taxation Review Authorities Act 1994 & International Tax Agreements is consolidated to 1 January 2010. Contents Includes: Tax Administration Act 1994, Taxation Review Authorities Act 1994, Approved issuer levy provisions and International Tax Agreements.
New Zealand Tax Administration Act 1994, Taxation Review Authorities Act 1994 and International Tax Agreements 2018
Author: CCH New Zealand, Limited
Publisher:
ISBN: 9781775472636
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781775472636
Category :
Languages : en
Pages :
Book Description
Tax Administration Reform in China
Author: John Brondolo
Publisher: International Monetary Fund
ISBN: 1475523610
Category : Business & Economics
Languages : en
Pages : 67
Book Description
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Publisher: International Monetary Fund
ISBN: 1475523610
Category : Business & Economics
Languages : en
Pages : 67
Book Description
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Doing Business 2020
Author: World Bank
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 254
Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 254
Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Taxpayers in International Law
Author: Juliane Kokott
Publisher: Bloomsbury Publishing
ISBN: 1509954023
Category : Law
Languages : en
Pages : 648
Book Description
This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Publisher: Bloomsbury Publishing
ISBN: 1509954023
Category : Law
Languages : en
Pages : 648
Book Description
This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
U.S. Tax Guide for Aliens
New Zealand Tax Administration Act 1994, Taxation Review Authorities Act 1994 and International Tax Agreements
Author:
Publisher:
ISBN: 9781775471585
Category : Intergovernmental tax relations
Languages : en
Pages :
Book Description
"A comprehensive summary of amendments, detailed history notes and indexes are included."--Wolters Kluwer NZ website.
Publisher:
ISBN: 9781775471585
Category : Intergovernmental tax relations
Languages : en
Pages :
Book Description
"A comprehensive summary of amendments, detailed history notes and indexes are included."--Wolters Kluwer NZ website.
Transparency in Government Operations
Author: Mr.J. D. Craig
Publisher: International Monetary Fund
ISBN: 155775697X
Category : Business & Economics
Languages : en
Pages : 50
Book Description
Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its April and September 1996 meetings, stressed the need for greater fiscal transparency. Prompted by these concerns, this paper represents a first attempt to address many of the aspects of transparency in government operations. It provides an overview of major issues in fiscal transparency and examines the IMF's role in promoting transparency in government operations.
Publisher: International Monetary Fund
ISBN: 155775697X
Category : Business & Economics
Languages : en
Pages : 50
Book Description
Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its April and September 1996 meetings, stressed the need for greater fiscal transparency. Prompted by these concerns, this paper represents a first attempt to address many of the aspects of transparency in government operations. It provides an overview of major issues in fiscal transparency and examines the IMF's role in promoting transparency in government operations.
2014 NZ Tax Administration Act 1994, Taxation Review Authorities Act 1994 and International Tax Agreements
Author: CCH NZ Staff
Publisher:
ISBN: 9781775470601
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781775470601
Category :
Languages : en
Pages :
Book Description
Tax and Government in the 21st Century
Author: Miranda Stewart
Publisher: Cambridge University Press
ISBN: 1009302442
Category : Law
Languages : en
Pages : 433
Book Description
With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.
Publisher: Cambridge University Press
ISBN: 1009302442
Category : Law
Languages : en
Pages : 433
Book Description
With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.