International and Cross-Border Taxation in New Zealand PDF Download

Author: Craig Macfarlane Elliffe
Publisher:
ISBN: 9780864728999
Category : Double taxation
Languages : en
Pages : 765

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Book Description

Author: Garth A. Harris
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 476

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Book Description
This book is an authoritative guide to two major aspects of the New Zealand tax system: the rules for taxing income received by its residents from overseas, and those for taxing income received by overseas residents from New Zealand.

Author: Craig Elliffe
Publisher:
ISBN: 9781988504995
Category : Business enterprises, Foreign
Languages : en
Pages : 948

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Book Description
Written by international tax law specialist Professor Craig Elliffe, International and Cross-Border Taxation in New Zealand is a major commentary on New Zealand's international tax law and double taxation agreements and transfer pricing regime. The book is designed to provide readers with an understanding of the legal principles and concepts which underpin international tax law and cross-border transactions and with practical guidance designed to assist them to navigate their way through this complex topic. It begins with an introductory chapter explaining the history and concept of international taxation and the way in which New Zealand and other nations deal with international taxation transactions. The next four chapters provide comprehensive coverage of residence-base taxation; source-based taxation; and taxation of source based income. The final two chapters deal with double tax agreements and allocation of profits (thin capitalisation).

Author: Consultative Committee on Full Imputation and International Tax Reform
Publisher: The Treasury, New Zealand
ISBN:
Category :
Languages : en
Pages : 224

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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 :
Languages : en
Pages :

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Book Description

Author: Pam Davidson
Publisher:
ISBN: 9780947486235
Category :
Languages : en
Pages : 206

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Book Description

Author: Simon James
Publisher: Springer
ISBN: 1137478691
Category : Business & Economics
Languages : en
Pages : 286

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Book Description
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.

Author: Grant Pearson
Publisher:
ISBN: 9780947486310
Category : Value-added tax
Languages : en
Pages : 671

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Book Description
GST in New Zealand 2017 Edition is the first annual updated edition of this significant new work designed to provide readers with in-depth commentary and practical advice and application of the law of GST in New Zealand. With the guidance of General Editors Judge Paul Barber and Professor John Prebble, the authors have written a book that is an invaluable source of information for specialist and non specialist lawyers, accountants and tax professionals whose practices require them to deal with this complex and constantly changing area of the law. Also for law, accounting and business students and their teachers who need an authoritative teaching and learning resource.

Author:
Publisher:
ISBN: 9780478271492
Category : Business enterprises, Foreign
Languages : en
Pages : 82

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Book Description

Author: Andrew Lymer
Publisher: Springer Science & Business Media
ISBN: 9781402071577
Category : Business & Economics
Languages : en
Pages : 338

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Book Description
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.