Download or read book Lin V Commissioner of Inland Revenue 2018 NZCA 38 written by and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Judgment by the Court of Appeal of New Zealand, judgment date 8 March 2018. In a recently released decision, Lin v CIR, the High Court found that tax relief under the New Zealand - China Double Tax Agreement is available for tax payable under the controlled foreign company (CFC) regime, and that New Zealand tax credits are available for tax paid by a CFC in China and also for tax spared in China. The Court of Appeal has allowed an appeal by the Commissioner of Inland Revenue (CIR) from a High Court decision. The Court held that a New Zealand resident is not entitled to a credit against income tax liability in New Zealand for tax spared by China on income earned by companies in which the resident had an income interest.
Download or read book Tax Treaty Case Law around the Globe 2018 written by Eric Kemmeren and published by Linde Verlag GmbH. This book was released on 2019-06-13 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 35 most important tax treaty cases which were decided around the world in 2017. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2018 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Download or read book Taxing the Digital Economy written by Craig Elliffe and published by Cambridge University Press. This book was released on 2021-05-13 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book A Global Analysis of Tax Treaty Disputes written by Eduardo Baistrocchi and published by Cambridge University Press. This book was released on 2017-08-17 with total page 2216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
Download or read book The North American Arctic written by Dwayne Ryan Menezes and published by UCL Press. This book was released on 2019-11-04 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: The North American Arctic addresses the emergence of a new security relationship within the North American North. It focuses on current and emerging security issues that confront the North American Arctic and that shape relationships between and with neighbouring states (Alaska in the US; Yukon, Northwest Territories and Nunavut in Canada; Greenland and Russia). Identifying the degree to which ‘domain awareness’ has redefined the traditional military focus, while a new human rights discourse undercuts traditional ways of managing sovereignty and territory, the volume’s contributors question normative security arrangements. Although security itself is not an obsolete concept, our understanding of what constitutes real human-centred security has become outdated. The contributors argue that there are new regionally specific threats originating from a wide range of events and possibilities, and very different subjectivities that can be brought to understand the shape of Arctic security and security relationships in the twenty-first century.
Download or read book International Law written by Malcolm N. Shaw and published by Cambridge University Press. This book was released on 2014-09-18 with total page 1069 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new edition of International Law confirms the text's status as the definitive book on the subject. Combining both his expertise as academic and practitioner, Malcolm Shaw's survey of the subject motivates and challenges both student and professional. By offering an unbeatable combination of clarity of expression and academic rigour, he ensures both understanding and critical analysis in an engaging and authoritative style. The text has been updated throughout to reflect recent case law and treaty developments. It retains the detailed references which encourage and assist further reading and study.
Download or read book The Statute written by Rick Bigwood and published by . This book was released on 2003 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Statutes comprise the vast proportion of New Zealand law. Drafting, interpreting, and applying them, however, can pose significant challenges. Among the reasons for this are the indeterminacy of language and the difficulty or providing clear rules to resolve every conceivable situation. This volume of essays explores: the process by which statutes are made in New Zealand; approaches to rule-making; the causes of interpretation problems; making exceptions to statutory provisions; Parliamentary sovereignty and its interaction with statutory interpretation; and the influence of human rights on the interpretation process.
Download or read book Rethinking EU Consumer Law written by Geraint Howells and published by Routledge. This book was released on 2017-07-28 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Rethinking EU Consumer Law, the authors analyse the development of EU consumer law on the basis of a number of clear themes, which are then traced through specific areas. Recurring themes include the artificiality of the EU’s consumer image, the problems created by the drive towards maximum harmonisation, and the unexpected effects EU Consumer Law has had on national law. The book argues that EU Consumer Law has the potential of enhancing the protecting of consumers throughout the EU and could offer a model for consumer law elsewhere in the world, but in order to unlock this potential, there needs to be a rethink with regard to the EU’s approach to consumer law and policy.
Download or read book Hong Kong Law of Evidence written by Michael McConville and published by . This book was released on 2014 with total page 539 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Climate Refugees in South Asia written by Stellina Jolly and published by Springer. This book was released on 2018-12-28 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the forms of legal protection extended to people displaced due to the consequences of climate change, and who have either become refugees by crossing international borders or are climatically displaced persons (CDPs) in their own homelands. It explores the legal response of the South Asian Jurisdictions to these refugee-like situations, and also to what extent these people are protected under current international law. The book critically examines and assesses whether States have obligations to protect people displaced by climate change under international refugee law (IRL) and international climate change law (ICCL). It discusses the issue of climate migration in South Asia, analyzes the legal and judicial response initiated by South Asian nations, and also investigates the role of SAARC in relation to climate change and climate refugees. Drawing on the International Legal Standards and States’ Practices in South Asia regarding climate refugees, the book shows how IRL, ICCL, and IHRL (international human rights law) have been used to address and identify the gaps in the global legal protection framework concerning the contours of the normative debate on climate refugees, climate change displacement, migration, forced migration, susceptibility to climate change, typology of climate change-induced displacement, role of the SAARC and its municipal legal systems, approaches to climate change, human mobility and developing a hybrid regional law, or advocating a legal alternative of equal measure in a region characterized by diversity and multiculturalism. The book offers valuable takeaways for students, researchers, consultants, practitioners and policymakers alike.
Download or read book The New Zealand Bill of Rights Act written by Andrew S. Butler and published by . This book was released on 2014-12 with total page 1204 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written in a lively style, the commentary contains a detailed analysis of this short, but important piece of constitutional legislation. To make it as accessible to readers as possible each chapter of the book follows a pattern of outlining similar provisions in comparable human rights systems (domestic and international), discussing the purposes of each right or provision in issue, engaging in a detailed examination of the meaning of the text of each provision, examining the extent to which justified limits can be placed on guaranteed rights and freedoms, and concluding by considering issues related to remedies where relevant.
Download or read book International Tax Law written by Philip Baker and published by . This book was released on 1993-01-01 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tribunals in the Common Law World written by Robin Creyke and published by Federation Press. This book was released on 2008 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tribunals are a flexible method of adjudication that hear disputes between citizens and by citizens against government. They come in diverse forms, and their adjudications far outnumber those of courts. For most people, tribunals are the face of justice. Increasing attention is being paid to tribunal procedures, what decisions they can make, and who are appointed as tribunal members. This book provides a contemporary snapshot of tribunals and tribunal jurisprudence in the common law world, with contributions and comparative studies from Australia, Canada, New Zealand and the United Kingdom. Contributions are drawn from a distinguished cast of international tribunal experts, judges and practitioners.
Download or read book Tax Law and Development written by Yariv Brauner and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 411 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.' – Michael J. Wasylenko, Syracuse University, US Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax, law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by human economic development. Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development. Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.
Download or read book Legislative History of United States Tax Conventions written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1962 with total page 1532 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Without Prejudice written by Gill Gatfield and published by . This book was released on 2019-07-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Without Prejudice is a comprehensive and key resource that will inform and advance the current debates and solutions relating to sexual harassment and discrimination of women in the law.First published in 1996, the book documents over 40 years of substantive evidence of sexual harassment and discrimination in the legal profession and judiciary, and describes the law societies, law firms and governments inaction in response to that evidence. Involving 4 years of comprehensive primary and secondary research, the author Gill Gatfield consulted widely with law societies, employers, judges, women lawyers' groups, and leaders within the profession; including interviewing and surveying more than 1500 women and men lawyers.In 2018 a revised edition was called for and the original research, still current, still relevant, is now supplemented by author Gill Gatfield's reflections on the current revelations and debates in the legal profession, including analysis of the recent independent reports on the experiences of women in law.Without Prejudice: Same Issue - New Cover 1896-2018 retains the original framework and content as it speaks directly to the issues the legal profession is facing. Each chapter in the book addresses aspects of direct contemporary relevance collegiality, the old boys network, more time and more numbers, sexual harassment, discrimination, bias, the bench, obstacles to change and the need for action.Gill Gatfield analyses the historical, cultural and structural frameworks that underpin the unequal and unlawful treatment of women and minorities within the legal profession and judiciary. She outlines how those frameworks can be changed to achieve just and equitable outcomes for women and minority groups within legal workplaces.Without Prejudice will be of interest to the legal profession, judiciary, policy and lawmakers, academics, women lawyers groups, media and other commentators; and to those in business and other sectors who are also contending with the shifting ground of gender relations in the workplace.
Download or read book Introduction to the Hong Kong Criminal Justice System written by Mark S. Gaylord and published by Hong Kong University Press. This book was released on 1994-06-01 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a full-length study of the agencies charged with the control and management of crime in Hong Kong during the final years of British rule. Discussing agencies such as the Independent Commission Against Corruption, the Judiciary and the Royal Hong Kong Police Force this book provides a solid introduction to the current criminal justice system and a sound basis for comparative analysis of possible legal and organizational innovations within the post-1997 Hong Kong criminal justice system.
