Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
ISBN: 1775470059
Category : Business & Economics
Languages : en
Pages : 3149
Book Description
The Income Tax Act 2007 is consolidated to 1 January 2013 and includes a comprehensive summary of amendments, detailed history notes and indexes.
New Zealand Income Tax Act 2007 (2013 edition)
Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
ISBN: 1775470059
Category : Business & Economics
Languages : en
Pages : 3149
Book Description
The Income Tax Act 2007 is consolidated to 1 January 2013 and includes a comprehensive summary of amendments, detailed history notes and indexes.
Publisher: CCH New Zealand Limited
ISBN: 1775470059
Category : Business & Economics
Languages : en
Pages : 3149
Book Description
The Income Tax Act 2007 is consolidated to 1 January 2013 and includes a comprehensive summary of amendments, detailed history notes and indexes.
New Zealand Tax Administration Act 1994 (2013 edition)
Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
ISBN: 1775470067
Category : Business & Economics
Languages : en
Pages : 1777
Book Description
Consolidates the following legislation to 1 January 2013: Tax Administration Act 1994; Taxation Review Authorities Act 1994; Stamp and Cheque Duties Act 1971 (Pt VIB only: approved issuer levy provisions); International Tax Agreements. A comprehensive summary of amendments, detailed history notes and indexes are included.
Publisher: CCH New Zealand Limited
ISBN: 1775470067
Category : Business & Economics
Languages : en
Pages : 1777
Book Description
Consolidates the following legislation to 1 January 2013: Tax Administration Act 1994; Taxation Review Authorities Act 1994; Stamp and Cheque Duties Act 1971 (Pt VIB only: approved issuer levy provisions); International Tax Agreements. A comprehensive summary of amendments, detailed history notes and indexes are included.
New Zealand Tax Regulations and Determinations (2013 edition)
Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
ISBN: 1775470075
Category : Business & Economics
Languages : en
Pages : 1353
Book Description
Consolidates tax regulations, Orders in Council and determinations to 1 January 2013. Includes consolidated tables of depreciation rates and a summary of amendments.
Publisher: CCH New Zealand Limited
ISBN: 1775470075
Category : Business & Economics
Languages : en
Pages : 1353
Book Description
Consolidates tax regulations, Orders in Council and determinations to 1 January 2013. Includes consolidated tables of depreciation rates and a summary of amendments.
New Zealand Goods and Services Tax Legislation (2013 edition)
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.
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.
New Zealand Master Tax Guide (2013 edition)
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.
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.
Parliamentary Practice in New Zealand
Author: David McGee
Publisher: Oratia Media Ltd
ISBN: 0947506241
Category : Political Science
Languages : en
Pages : 787
Book Description
Parliamentary Practice in New Zealand provides a detailed description of New Zealand’s parliamentary practice. It is an authoritative text for use by members of Parliament, public servants, academics, parliamentary officers and other working professionals who have an interest in Parliament, such as the legal profession. This fourth edition incorporates a decade of developments since the third edition in 2005, and reflects many significant changes in parliamentary law, practice and procedure, including: the Parliamentary Privilege Act 2014 how the House and its committees conduct legislative and financial scrutiny the use of extended sittings by the House the increased role of the Business Committee to manage the transaction of parliamentary business how the work of the House and its committees is communicated to the public. This new edition features an attractive design and accessible structure, with extensive indexing and references.
Publisher: Oratia Media Ltd
ISBN: 0947506241
Category : Political Science
Languages : en
Pages : 787
Book Description
Parliamentary Practice in New Zealand provides a detailed description of New Zealand’s parliamentary practice. It is an authoritative text for use by members of Parliament, public servants, academics, parliamentary officers and other working professionals who have an interest in Parliament, such as the legal profession. This fourth edition incorporates a decade of developments since the third edition in 2005, and reflects many significant changes in parliamentary law, practice and procedure, including: the Parliamentary Privilege Act 2014 how the House and its committees conduct legislative and financial scrutiny the use of extended sittings by the House the increased role of the Business Committee to manage the transaction of parliamentary business how the work of the House and its committees is communicated to the public. This new edition features an attractive design and accessible structure, with extensive indexing and references.
Modernising Charity Law
Author: Myles McGregor-Lowndes
Publisher: Edward Elgar Publishing
ISBN: 1849807973
Category : Law
Languages : en
Pages : 297
Book Description
In recent years the pressure for charity law reform has swept across the common law jurisdictions with differing results. Modernising Charity Law examines how the UK jurisdictions have enacted significant statutory reforms after many years of debate, whilst the federations of Canada and Australia seem merely to have intentions of reform. New Zealand and Singapore have begun their own reform journeys. This highly insightful book brings together perspectives from academics,regulators and practitioners from across the common law jurisdictions. The expert contributors consider the array of reforms to charity law and assess their relative successes. Particular attention is given to the controversial issues of expanded heads of charity, public benefit, religion, competition with business, government participation and regulation. The book concludes by challenging the very notion of charity as a foundation for societies which, faced by an array of global threats and the rising tide of human rights, must now also embrace the expanding notions of social capital, social entrepreneurism and civil society This original and highly topical work will be a valuable resource for academics, regulators and legal practitioners as well as advanced and postgraduate students in law and public policy. Specialists in charity law, comparative law, and law and public policy should also not be without this important book.
Publisher: Edward Elgar Publishing
ISBN: 1849807973
Category : Law
Languages : en
Pages : 297
Book Description
In recent years the pressure for charity law reform has swept across the common law jurisdictions with differing results. Modernising Charity Law examines how the UK jurisdictions have enacted significant statutory reforms after many years of debate, whilst the federations of Canada and Australia seem merely to have intentions of reform. New Zealand and Singapore have begun their own reform journeys. This highly insightful book brings together perspectives from academics,regulators and practitioners from across the common law jurisdictions. The expert contributors consider the array of reforms to charity law and assess their relative successes. Particular attention is given to the controversial issues of expanded heads of charity, public benefit, religion, competition with business, government participation and regulation. The book concludes by challenging the very notion of charity as a foundation for societies which, faced by an array of global threats and the rising tide of human rights, must now also embrace the expanding notions of social capital, social entrepreneurism and civil society This original and highly topical work will be a valuable resource for academics, regulators and legal practitioners as well as advanced and postgraduate students in law and public policy. Specialists in charity law, comparative law, and law and public policy should also not be without this important book.
The Routledge Companion to Tax Avoidance Research
Author: Nigar Hashimzade
Publisher: Routledge
ISBN: 1317377079
Category : Business & Economics
Languages : en
Pages : 676
Book Description
An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.
Publisher: Routledge
ISBN: 1317377079
Category : Business & Economics
Languages : en
Pages : 676
Book Description
An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.
Author:
Publisher: CCH Australia Limited
ISBN: 1921873906
Category :
Languages : en
Pages : 1945
Book Description
Publisher: CCH Australia Limited
ISBN: 1921873906
Category :
Languages : en
Pages : 1945
Book Description
The Complexity of Tax Simplification
Author: Simon James
Publisher: Springer
ISBN: 1137478691
Category : Business & Economics
Languages : en
Pages : 286
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.
Publisher: Springer
ISBN: 1137478691
Category : Business & Economics
Languages : en
Pages : 286
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.