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.
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 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 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 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.
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 Law Style Guide
Author: Geoff McLay
Publisher:
ISBN: 9780864726902
Category : Annotations and citations (Law)
Languages : en
Pages : 159
Book Description
The New Zealand Law Style Guide seeks to remedy the inconsistent use of styles and provide a unified framework which the Courts, law schools, legal practices and legal publishers can follow.
Publisher:
ISBN: 9780864726902
Category : Annotations and citations (Law)
Languages : en
Pages : 159
Book Description
The New Zealand Law Style Guide seeks to remedy the inconsistent use of styles and provide a unified framework which the Courts, law schools, legal practices and legal publishers can follow.
James and Wells Intellectual Property Law in New Zealand
Author: Ian Finch
Publisher:
ISBN: 9780864726117
Category : Intellectual property
Languages : en
Pages : 714
Book Description
Publisher:
ISBN: 9780864726117
Category : Intellectual property
Languages : en
Pages : 714
Book Description
Construction Law
Author: Julian Bailey
Publisher: Taylor & Francis
ISBN: 1317213505
Category : Law
Languages : en
Pages : 1429
Book Description
Now in its second edition, Construction Law is the standard work of reference for busy construction law practitioners, and it will support lawyers in their contentious and non-contentious practices worldwide. Published in three volumes, it is the most comprehensive text on this subject, and provides a unique and invaluable comparative, multi-jurisdictional approach. This book has been described by Lord Justice Jackson as a "tour de force", and by His Honour Humphrey LLoyd QC as "seminal" and "definitive". This new edition builds on that strong foundation and has been fully updated to include extensive references to very latest case law, as well as changes to statutes and regulations. The laws of Hong Kong and Singapore are also now covered in detail, in addition to those of England and Australia. Practitioners, as well as interested academics and post-graduate students, will all find this book to be an invaluable guide to the many facets of construction law.
Publisher: Taylor & Francis
ISBN: 1317213505
Category : Law
Languages : en
Pages : 1429
Book Description
Now in its second edition, Construction Law is the standard work of reference for busy construction law practitioners, and it will support lawyers in their contentious and non-contentious practices worldwide. Published in three volumes, it is the most comprehensive text on this subject, and provides a unique and invaluable comparative, multi-jurisdictional approach. This book has been described by Lord Justice Jackson as a "tour de force", and by His Honour Humphrey LLoyd QC as "seminal" and "definitive". This new edition builds on that strong foundation and has been fully updated to include extensive references to very latest case law, as well as changes to statutes and regulations. The laws of Hong Kong and Singapore are also now covered in detail, in addition to those of England and Australia. Practitioners, as well as interested academics and post-graduate students, will all find this book to be an invaluable guide to the many facets of construction law.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: New Zealand 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings
Author: OECD
Publisher: OECD Publishing
ISBN: 9264205861
Category :
Languages : en
Pages : 111
Book Description
This report contains Phase 1 and Phase 2 reviews of New Zealand, now updated with ratings.
Publisher: OECD Publishing
ISBN: 9264205861
Category :
Languages : en
Pages : 111
Book Description
This report contains Phase 1 and Phase 2 reviews of New Zealand, now updated with ratings.
Virtues and Fallacies of VAT: An Evaluation after 50 Years
Author: Robert F. van Brederode
Publisher: Kluwer Law International B.V.
ISBN: 9403524243
Category : Law
Languages : en
Pages : 615
Book Description
Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.
Publisher: Kluwer Law International B.V.
ISBN: 9403524243
Category : Law
Languages : en
Pages : 615
Book Description
Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.