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Author: James Coleman Publisher: CCH New Zealand Limited ISBN: 0864759835 Category : Business & Economics Languages : en Pages : 209
Book Description
This second edition of the authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It enables practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies. The book includes detailed coverage of the Supreme Court judgment in Ben Nevis and subsequent decisions by that Court on the application of the general anti-avoidance provision. Tax Avoidance Law in New Zealand deals with the tests for what constitutes tax avoidance in the light of that judgment. It also deals with the interrelationship between the specific provisions of the Income Tax Act and the general anti-avoidance provision, the relationship between the general anti-avoidance provision and specific anti-avoidance provisions, and the concept of sham.
Author: James Coleman Publisher: CCH New Zealand Limited ISBN: 0864759835 Category : Business & Economics Languages : en Pages : 209
Book Description
This second edition of the authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It enables practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies. The book includes detailed coverage of the Supreme Court judgment in Ben Nevis and subsequent decisions by that Court on the application of the general anti-avoidance provision. Tax Avoidance Law in New Zealand deals with the tests for what constitutes tax avoidance in the light of that judgment. It also deals with the interrelationship between the specific provisions of the Income Tax Act and the general anti-avoidance provision, the relationship between the general anti-avoidance provision and specific anti-avoidance provisions, and the concept of sham.
Author: James Coleman Publisher: Cch New Zealand ISBN: 9780864757562 Category : Income tax Languages : en Pages : 137
Book Description
This authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It will enable practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies. This book includes detailed coverage of the "Supreme Court judgement in Ben Nevis Forestry Ventures Limited v C of IR, which is the first decision by that court on the general antiavoidance provision. Tax Avoidance in New Zealand deals with the test of what constitutes tax avoidance in the light of that decision.
Author: CCH New Zealand Ltd Publisher: CCH New Zealand Limited ISBN: 1775470024 Category : Business & Economics Languages : en Pages : 1685
Book Description
The Master Tax Guide, New Zealand’s most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2012/2013 and future tax years. The commentary is concise and easy to read. The new edition also includes discussion of various proposals introduced under the Taxation (Livestock Valuation, Assets Expenditure and Remedial Matters) Bill, including: proposed mixed use asset rules; new calculation methods for some foreign currency hedges; GST changes, including a new zero-rating rule; further livestock valuation changes.
Author: CCH New Zealand Ltd Publisher: CCH New Zealand Limited ISBN: 1775470032 Category : Business & Economics Languages : en Pages : 377
Book Description
Fully consolidates the Goods and Services Tax Act 1985 to 1 January 2013. A comprehensive summary of amendments, history notes and full index are included.
Author: Michael Littlewood Publisher: ISBN: Category : Languages : en Pages : 24
Book Description
This paper examines the approach that the New Zealand Supreme Court, which was established in 2004, has taken to the problem of tax avoidance. In particular, it examines Ben Nevis Ltd v Commissioner of Inland Revenue (which concerned the General Anti-Avoidance Rule - or GAAR - contained in the Income Tax Act) and Glenharrow Ltd v Commissioner of Inland Revenue (which concerned the GAAR contained in the Goods and Services Tax Act). These cases lend weight to the theory that the idea of tax avoidance is not susceptible to coherent explication and that rules against it are therefore inescapably problematic - to the extent, even, that they constitute a departure from the rule of law. The cases also suggest, however, that having a GAAR is nonetheless better than not having one. It seems clear, too, that the Supreme Court has already, in these two cases, both clarified the law and taken a tougher line against tax avoidance than did the Privy Council.
Author: M. Mustafa Erdoğdu Publisher: Routledge ISBN: 1351107364 Category : Business & Economics Languages : en Pages : 333
Book Description
This book tackles political, social, and behavioural aspects of public finance and fiscal exchange. The book combines conventional approaches toward public finance with new developments in economics such as political governance, social and individual aspects of economic behaviour. It colligates public finance and behavioural economics and gathers original contributions within the emerging field of behavioural public finance. The book addresses public finance topics by incorporating political, social, and behavioural aspects of economic decision-making, assuming the tax relationship is shaped by three dimensions of decision-making. Thus, it aims not only to reflect the interdisciplinary nature of public finance by bringing together scholars from various disciplines but also to examine public finance through the lens of political, social, and behavioural aspects. The book scrutinizes the relationship between political institutions, governance types, and public finance; it investigates the impact of social context, social capital, and societal cooperation on public finance; it explores behavioural biases of individual fiscal preferences. This book is of interest to scholars, policymakers, tax professionals, business professionals, financers, university students, and researchers in the fields of public policy and economics.
Author: James Coleman
Author: James Coleman
Author: James Coleman
Author: 
Author: CCH New Zealand Ltd
Author: Australian Public Affairs Information Service
Author: CCH New Zealand Ltd
Author: Michael Littlewood
Author: M. Mustafa Erdoğdu
Author: R. A. McGechan
Author: