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Author : Craig Macfarlane Elliffe
Publisher :
ISBN 13 : 9780864728999
Total Pages : 765 pages
Book Rating : 4.7/5 (289 download)
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:
Author : Craig Elliffe
Publisher :
ISBN 13 : 9781988504995
Total Pages : 948 pages
Book Rating : 4.5/5 (49 download)
Download or read book International and Cross-border Taxation in New Zealand written by Craig Elliffe and published by . This book was released on 2018 with total page 948 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by international tax law specialist Professor Craig Elliffe, International and Cross-Border Taxation in New Zealand is a major commentary on New Zealand's international tax law and double taxation agreements and transfer pricing regime. The book is designed to provide readers with an understanding of the legal principles and concepts which underpin international tax law and cross-border transactions and with practical guidance designed to assist them to navigate their way through this complex topic. It begins with an introductory chapter explaining the history and concept of international taxation and the way in which New Zealand and other nations deal with international taxation transactions. The next four chapters provide comprehensive coverage of residence-base taxation; source-based taxation; and taxation of source based income. The final two chapters deal with double tax agreements and allocation of profits (thin capitalisation).
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)
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.
Author : Leslie Prescott-Haar
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (125 download)
Download or read book Tax written by Leslie Prescott-Haar and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Georg Seitz
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book International Income Taxation of Cross-Border Electronic Commerce Transactions - a United States-German-New Zealand Case Study written by Georg Seitz and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the growth of electronic commerce tax authorities were faced with the challenge of applying traditional tax principles, which have been developed in times where business comprised the delivery of physical goods and services were provided in face-to-face transactions, to cross-border transactions carried out over the Internet. This article outlines the main issues income characterisation and permanent establishments in the international taxation of cross-border transactions in an electronic commerce environment. It analyses the tax consequences in detail along the lines of a case study considering the United States, Germany, and New Zealand. Moreover, the article deals with the current discussion on the attribution of profits between a head office and its permanent establishment of a business involved in electronic commerce. In the final chapter the work describes tax planning strategies and opportunities that are available to an electronic commerce business to further minimise the tax burden.
Author : Craig Elliffe
Publisher : Edward Elgar Publishing
ISBN 13 : 180088902X
Total Pages : 325 pages
Book Rating : 4.8/5 (8 download)
Download or read book International Tax at the Crossroads written by Craig Elliffe and published by Edward Elgar Publishing. This book was released on 2023-12-11 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: In light of the significant transformations affecting international tax in recent years, this book offers in-depth examinations on a series of key issues on the taxation of cross-border transactions. Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Inclusive Framework (IF) is responding to the ways in which highly digitalised businesses operate.
Author : Garth A. Harris
Publisher :
ISBN 13 :
Total Pages : 476 pages
Book Rating : 4.:/5 (318 download)
Download or read book New Zealand's International Taxation written by Garth A. Harris and published by . This book was released on 1990 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an authoritative guide to two major aspects of the New Zealand tax system: the rules for taxing income received by its residents from overseas, and those for taxing income received by overseas residents from New Zealand.
Author : New Zealand. Consultative Committee on Full Imputation and International Tax Reform
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (123 download)
Download or read book International tax reform written by New Zealand. Consultative Committee on Full Imputation and International Tax Reform and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Craig Elliffe
Publisher : Cambridge University Press
ISBN 13 : 1108617913
Total Pages : 355 pages
Book Rating : 4.1/5 (86 download)
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.
Author : CCH New Zealand Limited Staff
Publisher :
ISBN 13 : 9780864758606
Total Pages : pages
Book Rating : 4.7/5 (586 download)
Download or read book New Zealand Tax Administration Act 1994, Taxation Review Authorities Act 1994 and International Tax Agreements written by CCH New Zealand Limited Staff and published by . This book was released on 2010-02 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of New Zealand Tax Administration Act 1994, Taxation Review Authorities Act 1994 & International Tax Agreements is consolidated to 1 January 2010. Contents Includes: Tax Administration Act 1994, Taxation Review Authorities Act 1994, Approved issuer levy provisions and International Tax Agreements.
Author : Radhakishan Rawal
Publisher :
ISBN 13 : 9789041149473
Total Pages : 443 pages
Book Rating : 4.1/5 (494 download)
Download or read book Taxation of Cross Border Services written by Radhakishan Rawal and published by . This book was released on 2014 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Denham Martin & Associates
Publisher :
ISBN 13 : 9781877255045
Total Pages : pages
Book Rating : 4.2/5 (55 download)
Download or read book Cross Border Income Tax & GST Issues written by Denham Martin & Associates and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mark Brabazon
Publisher : Cambridge University Press
ISBN 13 : 1108492258
Total Pages : 417 pages
Book Rating : 4.1/5 (84 download)
Download or read book International Taxation of Trust Income written by Mark Brabazon and published by Cambridge University Press. This book was released on 2019-05-02 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.
Author : Sarah Kathleen Miles
Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.:/5 (879 download)
Download or read book Alesco and Mark Resources written by Sarah Kathleen Miles and published by . This book was released on 2013 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : OECD
Publisher : Org. for Economic Cooperation & Development
ISBN 13 : 9789264272040
Total Pages : 0 pages
Book Rating : 4.2/5 (72 download)
Download or read book International VAT/GST Guidelines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Author : Stephen Barkoczy
Publisher :
ISBN 13 : 9781775471868
Total Pages : 826 pages
Book Rating : 4.4/5 (718 download)
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:
Author : Deloitte Touche Tohmatsu
Publisher :
ISBN 13 :
Total Pages : 92 pages
Book Rating : 4.:/5 (221 download)
Download or read book New Zealand written by Deloitte Touche Tohmatsu and published by . This book was released on 1992 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:
