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Author: Craig Macfarlane Elliffe
Publisher:
ISBN: 9780864728999
Category : Double taxation
Languages : en
Pages : 765
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Book Description
Author: Craig Macfarlane Elliffe
Publisher:
ISBN: 9780864728999
Category : Double taxation
Languages : en
Pages : 765
Get Book Here
Book Description
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: Georg Seitz
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
With the growth of electronic commerce tax authorities were faced with the challenge of applying traditional tax principles, which have been developed in times where business comprised the delivery of physical goods and services were provided in face-to-face transactions, to cross-border transactions carried out over the Internet. This article outlines the main issues income characterisation and permanent establishments in the international taxation of cross-border transactions in an electronic commerce environment. It analyses the tax consequences in detail along the lines of a case study considering the United States, Germany, and New Zealand. Moreover, the article deals with the current discussion on the attribution of profits between a head office and its permanent establishment of a business involved in electronic commerce. In the final chapter the work describes tax planning strategies and opportunities that are available to an electronic commerce business to further minimise the tax burden.
Author: Leslie Prescott-Haar
Publisher:
ISBN:
Category : Business enterprises, Foreign
Languages : en
Pages : 0
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Book Description
Author: Craig Elliffe
Publisher: Edward Elgar Publishing
ISBN: 180088902X
Category : Law
Languages : en
Pages : 325
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Book Description
In light of the significant transformations affecting international tax in recent years, this book offers in-depth examinations on a series of key issues on the taxation of cross-border transactions. Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Inclusive Framework (IF) is responding to the ways in which highly digitalised businesses operate.
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: Policy and Stratgey, Inland Revenue, New Zealand
Publisher: Policy and Strategy, Inland Revenue, New Zealand
ISBN: 0478424361
Category :
Languages : en
Pages : 87
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Book Description
Hybrid mistmatch arrangements are one of the main base erosion and profit shifting (BEPS) strategies used by some large international companies to pay little or no tax anywhere in the world. The OECD developed recommendations for anti-hybrid measures in its 15 point Base Erosion and Profit Shifting (BEPS) Action Plan. This Government discussion document seeks comments on how the OECD recommendations could be implemented in New Zealand. Part I of the document describes the problem of hybrid mismatch arrangements, the case for responding to the problem, and a summary of the OECD recommendations. Part II of the document explains the OECD recommendations in greater depth and discusses how they could be incorporated into New Zealand law.
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: Craig Elliffe
Publisher: Cambridge University Press
ISBN: 1108617913
Category : Law
Languages : en
Pages : 355
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Book Description
The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.
Author: Radhakishan Rawal
Publisher:
ISBN: 9789041149473
Category : Law
Languages : en
Pages : 443
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Book Description
