Tax Avoidance Law in New Zealand (edition 2) PDF Download
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Author: James Coleman
Publisher: CCH New Zealand Limited
ISBN: 0864759835
Category : Business & Economics
Languages : en
Pages : 202
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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: James Coleman
Publisher: CCH New Zealand Limited
ISBN: 0864759835
Category : Business & Economics
Languages : en
Pages : 202
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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: James Coleman
Publisher: Cch New Zealand
ISBN: 9780864757562
Category : Income tax
Languages : en
Pages : 137
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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 : 1684
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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: John Shewan
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 100
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Book Description
Author: Australian Public Affairs Information Service
Publisher: National Library Australia
ISBN:
Category :
Languages : en
Pages : 1030
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Book Description
Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
ISBN: 1775470032
Category : Business & Economics
Languages : en
Pages : 372
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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: M. Mustafa Erdoğdu
Publisher: Routledge
ISBN: 1351107364
Category : Business & Economics
Languages : en
Pages : 333
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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: John Prebble
Publisher:
ISBN: 9780947486211
Category : Taxation
Languages : en
Pages : 462
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Book Description
"Fundamentals of Income Taxation sets out the basics of income tax law in New Zealand, concentrating on substantive rules of the tax system with limited attention to procedural and administrative matters. It provides the reader with an understanding of the structure and main provisions of the Income Tax Act 2007, revenue law in its political and economic context, and the practical problems in resolving tax cases. This textbook offers summaries and conceptual analysis of statutory provisions and cases relating to them.This textbook does not provide a broad-based grounding in all aspects of revenue law, but instead deals with the core concepts of the law of income taxation as applicable to individuals and businesses. Split into six distinct parts, Fundamentals of Income Taxation covers: Essentials of income tax and its administration; The characteristics of income; Treatment of income in the tax regime; Distinguishing capital/revenue and taxable/non-taxable; Deductions; and Tax avoidance concepts, legislation, and historic and contemporary approaches"--Back cover.
Author:
Publisher: National Library Australia
ISBN:
Category :
Languages : en
Pages : 1106
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Book Description
Author: Pam Davidson
Publisher:
ISBN: 9780947486235
Category :
Languages : en
Pages : 206
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Book Description
