Download or read book Tax Treaty Case Law around the Globe 2016 written by Eric Kemmeren and published by Linde Verlag GmbH. This book was released on 2017-01-05 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases which were decided in 2015 around the world. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2016 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics.
Download or read book Taxation of Property Transactions in New Zealand written by Pam Davidson and published by . This book was released on 2016 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Judicial Review written by Graham D. S. Taylor and published by . This book was released on 2018-03 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Judicial Review: A New Zealand Perspective was the first book of its kind that gave a detailed commentary on the subject of Judicial review in New Zealand. The book is a treatise on the subject and well regarded in the Practitioner and Academic markets. It consists of four parts: The Basic Structure of Judicial Review, The Process of Judicial Review, Procedure and Evidence, and Ground of Judicial Review.
Download or read book Fringe Benefits written by Andrew Dickeson and published by . This book was released on 2016-06 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fringe benefit tax (FBT) is arguably one of the most controversial and costly taxes for any New Zealand business to administer. The fifth edition of this practical book uses worked examples, case studies and checklists to illustrate the meaning of the law and the context in which FBT might arise. This new edition has been updated in light of new Inland Revenue rulings on car parks and life and accident insurance premiums, as well as new commentary on inter-company loans.
Download or read book The New Zealand Law Reports written by and published by . This book was released on 1954 with total page 1346 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vols. for 1933-1936 include "The Law journal supplement to the New Zealand law reports."
Download or read book Australasian Tax Decisions written by John Vincent Ratcliffe and published by . This book was released on 1952 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book New Zealand Taxation 2022 written by and published by . This book was released on 2022 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book The Complexity of Tax Simplification written by Simon James and published by Springer. This book was released on 2016-04-29 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Tax Politics and Policy written by Michael Thom and published by Taylor & Francis. This book was released on 2017-02-03 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are an inescapable part of life. They are perhaps the most economically consequential aspect of the relationship between individuals and their government. Understanding tax development and implementation, not to mention the political forces involved, is critical to fully appreciating and critiquing that relationship. Tax Politics and Policy offers a comprehensive survey of taxation in the United States. It explores competing theories of taxation’s role in civil society; investigates the evolution and impact of taxes on income, consumption, and assets; and highlights the role of interest groups in tax policy. This is the first book to include a separate look at "sin" taxes on tobacco, alcohol, marijuana, and sugar. The book concludes with a look at tax reform ideas, both old and new. This book is written for a broad audience—from upper-level undergraduates to graduate students in public policy, public administration, political science, economics, and related fields—and anyone else that has ever paid taxes.
Download or read book Williams and Kawharu on Arbitration written by David Arthur Rhodes Williams and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Annotated High Court Rules written by Matthew Casey and published by . This book was released on 2018-07-09 with total page 900 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotated High Court Rules is designed to provide the busy practitioner with a single-volume guide to bringing a civil case in the High Court. It contains all the High Court Rules and associated commentary, taken from the authoritative online service Sim's Court Practice. The fourth edition of what was previously titled New Zealand Procedure Manual: High Court, includes the Rules requiring the headings of Court documents to include the name of the registry in te reo Maori, changes stemming from the entry into force of the Interest on Money Claims Act 2016, updated references regarding the change from the Judicature Act 1908 to the Senior Courts Act 2016 being, and updates on the Senior Courts (Access to Court Documents) Rules 2017 which amend the High Court Rules 2016.
Download or read book Wound Care Essentials written by Sharon Baranoski and published by Lippincott Williams & Wilkins. This book was released on 2015-07-29 with total page 1009 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by renowned wound care experts Sharon Baranoski and Elizabeth Ayello, in collaboration with an interdisciplinary team of experts, this handbook covers all aspects of wound assessment, treatment, and care.
Download or read book The New Zealand Official Year book written by New Zealand. Department of Statistics and published by . This book was released on 1923 with total page 820 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book New Zealand Taxation 2020 written by and published by . This book was released on 2019 with total page 1231 pages. Available in PDF, EPUB and Kindle. Book excerpt: "New Zealand Taxation Principles 2020 provides a topical analysis of all the major areas of taxation as they are applied in New Zealand. Its practical, uncomplicated approach makes this resource the ideal first point of reference for students and others seeking to understand the principles of laws of taxation." --Publisher
Download or read book Government Use of Artificial Intelligence in New Zealand written by Colin Gavaghan and published by . This book was released on 2019 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This is the first major report from the Artificial Intelligence and the Law Project. The overall focus of the report is on the regulatory issues surrounding uses of artificial intelligence (AI) in New Zealand. There are many types of AI systems, and many spheres within which AI systems are used (in New Zealand and beyond). Phase 1 of the project focuses on regulatory issues surrounding the use of predictive AI models in New Zealand government departments. As discussed in the report, while there are many types of AI model, the concept of a “predictive model” picks out a reasonably well-defined class of models that share certain commonalities and are fairly well characterisable as a regulatory target. The report specifically focuses on the use of predictive models in the public sector because the researchers want to begin by discussing regulatory options in a sphere where the New Zealand Government can readily take action. New Zealand’s Government can relatively easily effect changes in the way its own departments and public institutions operate. The report identifies and discusses a number of primary concerns: Accuracy, Human control, Transparency and a right to reasons/explanations, Bias, fairness and discrimination, Privacy. Individual rights are vital for any democracy but exclusive reliance should not be placed on individual rights models that depend on affected parties holding predictive algorithms to account. Often, individuals will lack the resources to do so. Furthermore, individual rights models might offer limited efficacy in monitoring group harms. With regard to oversight and regulation, one of the key recommendations of the report is that Government should consider the establishment of a regulatory/oversight agency. Several possible models for the new regulatory agency are proposed in the report. The new regulator could serve a range of other functions, including: Producing best practice guidelines; Maintaining a register of algorithms used in government; Producing an annual public report on such uses; Conducting ongoing monitoring on the effects of these tools. The report indicates preference for a relatively “hard-edged” regulatory agency, with the authority to demand information and answers, and to deny permission for certain proposals. However, even a light-touch regulatory agency could serve an important function. The researchers stress the need for consultation with a wide range of stakeholders across New Zealand society, especially with populations likely to be affected by algorithmic decisions, and with those likely to be under-represented in construction and training. This is likely to include those in lower socio-economic classes, and Māori and Pacific Island populations. Quite simply, they are likely to have insights, concerns and perspectives that will not be available to even the most well-intentioned of outside observers."--Publisher's website.
Download or read book Foreign Commerce Weekly written by and published by . This book was released on 1949 with total page 1260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
