Download or read book Tax Avoidance Law in New Zealand edition 2 written by James Coleman and published by CCH New Zealand Limited. This book was released on 2013-07-01 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: This second edition of the authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It enables practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies. The book includes detailed coverage of the Supreme Court judgment in Ben Nevis and subsequent decisions by that Court on the application of the general anti-avoidance provision. Tax Avoidance Law in New Zealand deals with the tests for what constitutes tax avoidance in the light of that judgment. It also deals with the interrelationship between the specific provisions of the Income Tax Act and the general anti-avoidance provision, the relationship between the general anti-avoidance provision and specific anti-avoidance provisions, and the concept of sham.

Download or read book Tax Avoidance Law in New Zealand written by James Coleman and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reform of the Law Relating to Tax Avoidance in New Zealand written by and published by . This book was released on 1986 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book New Zealand Taxation 2019 written by Thomson Reuters NZ Staff and published by . This book was released on 2018 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: The New Zealand Taxation Casebook 2019 provides students and practitioners with the facts, key findings and principles of a comprehensive range of leading cases. TheNew Zealand Taxation Casebook 2019 is the essential case law resource for accounting and law students, and the companion text to New Zealand Taxation - Principles, Cases and Questions 2019. It features important decisions on: Interpreting Tax Legislation; Income; Income from Business; Income from Property; Income of Individuals; Other Income; Financial Arrangements; Deductions; Depreciation; Losses; Charities; International Tax; Goods and Services Tax; Tax Administration; Disputes and Penalties; and Income Tax Avoidance.

Download or read book Tax Avoidance the Rule of Law and the New Zealand Supreme Court written by Michael Littlewood and published by . This book was released on 2014 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the approach that the New Zealand Supreme Court, which was established in 2004, has taken to the problem of tax avoidance. In particular, it examines Ben Nevis Ltd v Commissioner of Inland Revenue (which concerned the General Anti-Avoidance Rule - or GAAR - contained in the Income Tax Act) and Glenharrow Ltd v Commissioner of Inland Revenue (which concerned the GAAR contained in the Goods and Services Tax Act). These cases lend weight to the theory that the idea of tax avoidance is not susceptible to coherent explication and that rules against it are therefore inescapably problematic - to the extent, even, that they constitute a departure from the rule of law. The cases also suggest, however, that having a GAAR is nonetheless better than not having one. It seems clear, too, that the Supreme Court has already, in these two cases, both clarified the law and taken a tougher line against tax avoidance than did the Privy Council.

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 The General Anti avoidance Provision of the New Zealand Income Tax Legislation written by R. A. McGechan and published by . This book was released on 1970 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book NEW ZEALAND LEGISLATIVE INSTRUMENTS 2019 VOLUME 1 written by and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International and Cross Border Taxation in New Zealand written by Craig Macfarlane Elliffe and published by . This book was released on 2015 with total page 765 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Foundations of New Zealand Taxation Law written by Stephen Barkoczy and published by . This book was released on 2017 with total page 826 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book New Zealand Taxation 2014 written by and published by . This book was released on 2013 with total page 1172 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Lessons from New Zealand for EU VAT Grouping and Tax Avoidance Issues written by K.K. Egholm Elgaard and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article analyses both the goods and services tax (GST) grouping scheme and GST anti-avoidance measures in New Zealand in order to determine whether the NZ GST system can provide legal alternatives or solutions which could eliminate or minimize problems found specifically within the area of value-added tax (VAT) grouping and tax avoidance in the EU. NZ GST grouping appears to have been infected only to an insignificant level by the risk of tax avoidance.

Download or read book New Zealand Income Tax Legislation written by CCH New Zealand, Limited and published by . This book was released on 1989-01-01 with total page 1896 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Basic principles and practices of income tax avoidance in New Zealand written by Roderick M. Smith and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Venturing Beyond the OECD written by James Keate and published by . This book was released on 2018 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Multinational tax avoidance is a major economic issue that has generated significant political traction in recent years. Multinational corporations have been eroding the tax bases of states by shifting profits around the globe. The OECD has recently finalised a co-ordinated response to this so called “base erosion profit shifting”. The OECD has created “action plans” that states can adopt by renegotiating existing tax treaties. New Zealand has chosen to venture beyond the OECD's action plans and create domestic legislation to target multinational tax avoidance. This paper examines whether New Zealand's proposed legislation will be consistent with its tax treaties. It is argued there will be some inconsistencies, which may engage New Zealand's state responsibility in international law and cause double taxation. I also analyse the legal and policy implications of New Zealand's proposals, and draw on comparative perspectives. I ultimately conclude that New Zealand's proposals may reduce commercial certainty and foreign investment. However, I suggest both New Zealand's proposals and the OECD's initiatives are a novel step towards harmonising the international tax regime. The effects of which will likely be felt for years to come.

Download or read book New Zealand Income Tax Legislation written by Commerce Clearing House New Zealand and published by Cch New Zealand. This book was released on 1984-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Possibility of Amending New Zealand s General Anti Avoidance Rule written by Michael Littlewood and published by . This book was released on 2014 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2011 a Committee comprising representatives of the New Zealand Law Society, the New Zealand Institute of Chartered Accountants and an organisation called the Corporate Taxpayers Group published a Report proposing that the General Anti-Avoidance Rule or GAAR contained in ss BG 1 and GA 1 of the Income Tax Act 2007 should be amended. This article assesses the proposed amendments and concludes that, far from clarifying the law as claimed by the Committee, they would have the opposite effect; that they would consequently tend to increase the amount of litigation; and that they would permit forms of tax avoidance currently proscribed. The article concludes also therefore that it would be a mistake for the government to implement the Committee's recommendations.