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Consultative Document On Full Imputation
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Author :Consultative Committee on Full Imputation and International Tax Reform Publisher :The Treasury, New Zealand ISBN 13 : Total Pages :224 pages Book Rating :4./5 ( download)
Book Synopsis International tax reform - Full imputation - Part 2 (Volume 1) by : Consultative Committee on Full Imputation and International Tax Reform
Download or read book International tax reform - Full imputation - Part 2 (Volume 1) written by Consultative Committee on Full Imputation and International Tax Reform and published by The Treasury, New Zealand. This book was released on 1988-07-31 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: The final report of the Consultative Committee on Full Imputation and International Tax Reform. Volume 1 contains recommendations on the further detailed measures required for the operation of the imputation and international tax regimes. Volume 2 sets out the draft legislation.
Book Synopsis Tax and Fairness by : Deborah Russell
Download or read book Tax and Fairness written by Deborah Russell and published by Bridget Williams Books. This book was released on 2017-05-28 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world has changed a lot in the last thirty years, but New Zealand’s tax system hasn’t. Since the 1980s New Zealand’s taxation policy has remained the same, despite substantial economic and social changes. The system may be familiar, but is it fair? Deborah Russell and Terry Baucher’s lively analysis shows why answers to this question cut to the heart of whether New Zealand can be considered an egalitarian country. Drawing on the latest evidence and using plain language, they explore thorny issues such as the taxation of housing, multinationals and inequality between generations. The remedies proposed in this short book will help change the way New Zealanders think about tax in the twenty-first century.
Book Synopsis Bulletin for International Fiscal Documentation by :
Download or read book Bulletin for International Fiscal Documentation written by and published by . This book was released on 2003 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems by : United States. Department of the Treasury
Download or read book Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems written by United States. Department of the Treasury and published by Department. This book was released on 1992 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: The so-called classical system of current U.S. tax law treats corporations and their investors as separate entities and levies tax at both the corporate and shareholder levels on earnings from investments in corporate equity. Corporate earnings distributed to lenders as interest are generally deductible by the corporation and taxed, if at all, to the lender. Investors who conduct business activity in noncorporate form, such as a sole proprietorship or partnership, are taxed once on their earnings at the owners' tax rate. As a result, despite the critical role played by corporations as a vehicle for economic growth, the United States tax law often perversely penalizes the corporate form of organization. The current system of taxation also distorts corporate financial decisions in particular by encouraging debt and discouraging new equity financing of corporate investments. The tax system also prejudices corporate decisions about whether to retain earnings or pay dividends and encourages corporations to distribute earnings in a manner to avoid the double-level tax. Integration of the individual and corporate tax system would tax corporate income once and reduce or eliminate these economic distortions. Most trading partners of the United States have integrated their corporate tax systems. The potential economic gains from integration are substantial. This Report examines in detail several different integration prototypes, although it does not attempt an exhaustive discussion of all possible integration systems or of all the technical issues raised by the alternative prototypes. This Report does not contain legislative recommendations. Rather, it is intended to stimulate discussion of the various prototypes and issues they raise. By advancing the opportunity for such debate, this Report should encourage serious consideration of proposals for integrating the individual and corporate tax systems in the United States.
Author :American Bar Association. House of Delegates Publisher :American Bar Association ISBN 13 :9781590318737 Total Pages :216 pages Book Rating :4.3/5 (187 download)
Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Book Synopsis Capital Gains Taxation by : Michael Littlewood
Download or read book Capital Gains Taxation written by Michael Littlewood and published by Edward Elgar Publishing. This book was released on 2017-08-25 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
Book Synopsis CER and Business Competition by : Kerrin M. Vautier
Download or read book CER and Business Competition written by Kerrin M. Vautier and published by . This book was released on 1990 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collection of essays on a variety of topics relating to CER (the Closer Economic Relations trade agreement between Australia and New Zealand). Examines free trade and economic integration and the enhancement of international competitiveness of both countries through the extension of CER into a broader framework of regional cooperation. Includes a copy of the CER agreement.
Book Synopsis Report by : International Bureau of Fiscal Documentation
Download or read book Report written by International Bureau of Fiscal Documentation and published by . This book was released on 1989 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Tax Project written by and published by . This book was released on 1992 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book UCLA Pacific Basin Law Journal written by and published by . This book was released on 1990 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Parliamentary Debates by : New Zealand. Parliament
Download or read book Parliamentary Debates written by New Zealand. Parliament and published by . This book was released on 1877 with total page 736 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate/shareholder Income Taxation and Allocating Taxing Rights Between Countries by : Peter Andrew Harris
Download or read book Corporate/shareholder Income Taxation and Allocating Taxing Rights Between Countries written by Peter Andrew Harris and published by . This book was released on 1996 with total page 948 pages. Available in PDF, EPUB and Kindle. Book excerpt: This ground-breaking book from the IBFD proposes a fundamental change to the norms for the allocation of taxing rights among countries. The author uses an in-depth study of imputation systems to expose the flaws in the current international order, arguing that it is theoretically unsound. He then develops an alternative that would resolve many of the problems presented by international tax law today. Imputation systems are founded on a philosophy that corporations are not appropriate subjects of income taxation, other than as vehicles for the collection of tax, & they accordingly seek to alleviate economic double taxation. In practice they do not achieve this aim. In a domestic context, considered in the first four chapters, their inconsistencies & inaccuracies obscure the more fundamental flaws of the income taxation systems of which they form a part. In an international context, considered in the second four chapters, the difficulties associated with imputation systems highlight the deficiencies in current norms for the allocation of taxing rights among countries. The author examines those norms & finds them an inadequate basis for the international order. The alternatives he proposes would place the international taxing order on a firm theoretical footing & could be applied to any type of corporate tax system. If adopted, his proposals would obviate the need for much current international tax law. Treaties, measures for the avoidance of double taxation & many anti-avoidance measures would become superfluous. This extremely important book, based on prize-winning doctoral research, is destined to become a classic in the field. The acute perception & explication of theories underpinning international taxation make it essential reading.
Book Synopsis Government Economic Statement by : New Zealand
Download or read book Government Economic Statement written by New Zealand and published by . This book was released on 1987 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Annual Report by : International Bureau of Fiscal Documentation
Download or read book Annual Report written by International Bureau of Fiscal Documentation and published by . This book was released on 1988 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: Including worldwide survey of trends and developments in taxation.
Download or read book Canadian Tax Journal written by and published by . This book was released on 1997 with total page 740 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Notes International written by and published by . This book was released on 2007 with total page 1278 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis University of Toronto Faculty of Law Review by :
Download or read book University of Toronto Faculty of Law Review written by and published by . This book was released on 1989 with total page 1178 pages. Available in PDF, EPUB and Kindle. Book excerpt:
