Foundations of New Zealand Taxation Law PDF Download

Author: Stephen Barkoczy
Publisher:
ISBN: 9781775471868
Category :
Languages : en
Pages : 826

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Book Description

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

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Book Description

Author: Thomson Reuters New Zealand
Publisher:
ISBN: 9781988591438
Category :
Languages : en
Pages :

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Book Description
New Zealand Taxation Legislation Handbook 2020 is the essential legislative resource for accounting and taxation law students, and a companion text to New Zealand Taxation Principles, Cases and Questions 2020. This handbook features important provisions from a range of taxation-related legislation, including: Income Tax Act 2007; Tax Administration Act 1994; Goods and Services Tax Act 1985; The Australia-New Zealand Double Tax Agreement (reproduced in full); Interpretation Act 1999; Taxation Review Authorities Act 1994; Kiwisaver Act 2006; Determination E12: Persons excused from complying with section EA 3 of the Income Tax Act 2007; and Other related legislation. Cross-references to New Zealand Taxation Principles, Cases and Questions 2020 commentary are provided for all relevant provisions.

Author: Deborah Russell
Publisher: Bridget Williams Books
ISBN: 0947518614
Category : Business & Economics
Languages : en
Pages : 84

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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: Herbert Adam Cunningham
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 572

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Book Description

Author: Thomson Reuters NZ Staff
Publisher:
ISBN: 9781988553610
Category :
Languages : en
Pages : 200

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Book Description
The New Zealand Taxation Casebook 2019 provides students and practitioners with the facts, key findings and principles of a comprehensive range of leading cases. TheNew Zealand Taxation Casebook 2019 is the essential case law resource for accounting and law students, and the companion text to New Zealand Taxation - Principles, Cases and Questions 2019. It features important decisions on: Interpreting Tax Legislation; Income; Income from Business; Income from Property; Income of Individuals; Other Income; Financial Arrangements; Deductions; Depreciation; Losses; Charities; International Tax; Goods and Services Tax; Tax Administration; Disputes and Penalties; and Income Tax Avoidance.

Author: James Coleman
Publisher: CCH New Zealand Limited
ISBN: 0864759835
Category : Business & Economics
Languages : en
Pages : 209

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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: Herbert Adam Cunningham
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description

Author: New Zealand
Publisher:
ISBN: 9780408713689
Category : Taxation
Languages : en
Pages : 904

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Book Description
The book is designed for students in taxation courses at polytechnics and universities in introductory courses and provides a reference to frequently consulted parts of relevant statutes. It is a collection of the operative parts of the Income Tax Act 1976, Goods and Services Act 1985 and the Inland Revenue Department Act 1974. There is a comprehensive index. Professor John Prebble was dean of law in the Victoria University of Wellington.

Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557755872
Category : Business & Economics
Languages : en
Pages : 534

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Book Description
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.