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New Zealand Goods And Services Tax Legislation 2020
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Book Synopsis New Zealand Income Tax Act 2007 2020 by : Wolters Kluwer
Download or read book New Zealand Income Tax Act 2007 2020 written by Wolters Kluwer and published by . This book was released on 2020-07 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: A two-volume set consolidating the Income Tax Act 2007 up to 1 April 2020. Includes a comprehensive summary of amendments, detailed history notes and indexes.
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.
Book Synopsis International VAT/GST Guidelines by : OECD
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).
Book Synopsis Virtues and Fallacies of VAT: An Evaluation after 50 Years by : Robert F. van Brederode
Download or read book Virtues and Fallacies of VAT: An Evaluation after 50 Years written by Robert F. van Brederode and published by Kluwer Law International B.V.. This book was released on 2021-08-09 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.
Book Synopsis Pretoria Student Law Review 2020-14-2 by : Simon Motshweni
Download or read book Pretoria Student Law Review 2020-14-2 written by Simon Motshweni and published by Pretoria University Law Press. This book was released on 2020-01-01 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the publication Honoured to present to you, the reader, the 2020 edition of the Pretoria Student Law Review (PSLR), an annual publication which is the pride of the best law faculty in Africa (according to the Times Higher Education World University Rankings). The University of Pretoria’s Law Faculty ranks in the top 100 law faculties in the world, a feat unequalled in Africa. The PSLR is a student driven law review that creates an interactive forum for students, academics and legal professionals to discuss topical legal matters that challenge the status quo. At the beginning of this year, lay the fantasy of newness — presenting an opportunity to do great things. But as I reflect on the journey leading to this publication, I understand that the 2020 edition of the PSLR had an engine that ran on hope; faith; dedication; perseverance; commitment and hard work. Our predecessors had a vision to create a boldly outlined legacy for the PSLR, they spearheaded the setting up of a system that would last the lifespan of the PSLR. Today, some 13 years after the first edition of the PSLR, South Africa, the continent and the world at large are on the cusp of a new era — socially, economically and politically. When my journey as Editor-in-Chief commenced, I imagined the PSLR as a ship, whose captain was myself. Customarily, it is easy to be a captain of a ship in calm seas, but unlike most of my predecessors, I have had to be the captain of a ship through the heftiest of storms. The world was not truly prepared to face challenges presented by the Covid-19, let alone the PSLR. In the wake of the 4IR and this new age of technology, sailing this ship to success was still a heavy task to complete. It is therefore with great honour to have been able to successfully complete the task for which we, the 14th cohort of the Editorial Board, were called for. We have upheld the esteemed reputations that have been left by our predecessors. Fittingly, I wish to applaud my team for their inspiring commitment, outstanding contribution and service in maintaining the elevated standard of the PSLR. For indeed it is a publication, par excellence. Amidst the storms, we have spearheaded the establishment of a ‘free-floating’ PSLR Collection in the OR Tambo Law Library. This collection is dedicated to house all published PSLR editions, dating since the inception of the PSLR in 2007. We have established and strengthened relations with other Law Faculties in the country, and even beyond. We published the very first special edition of the PSLR, a focused edition that covers a critical issue brought before the South African Law Deans Association — the Decolonisation of Legal Education. We have established a system by which all authors who publish with us, ought to have an ORCID iD. We have adopted internal regulations that outline the principles that govern the Editorial Board. We have spearheaded the adoption and implementation of a policy that forces us to comply with DHET Standards in order to be a DHET Accredited Journal so as to encourage and foster a student culture of critical research & writing in legal academia. I am truly proud of the work that the authors have put into their articles and I would like to thank them for their submissions and tireless efforts to produce quality articles. More-so, I am proud of the Editorial Board for being able to work under immense pressure. This edition would have not been possible without the dedication and hard work of this dream team. I remain indebted to you all: Adelaide Chagopa, Kayla Thomas, Marcia van der Merwe, Nicholas Herd and Phenyo Sekati. It has been a great pleasure and a privilege to have worked with you on this annual edition. A note of thanks to Dr Gustav Muller in his capacity as the Guardian of the PSLR. To the reviewers, your adjudication lays the foundation for each edition, year-in-yearout. Your support and contribution to the PSLR remains invaluable. To Lizette Hermann, Elzet Hurter and Mornay Hassen, thank you for your continued and immeasurable support throughout this journey. To Primrose E.R Kurasha, thank you for believing in me and for guiding me. I am forever indebted to you my friend. To my family: Elizabeth Mtshweni; Jostina Mtshweni; Clayton Mtshweni; Lucas Berto Mateus; Stephine Mashilo and Lerato Mashilo, words cannot begin to express my gratitude for all the support you have given me throughout this journey. Thank you for keeping me sane through one of the toughest times of my ‘publishing’ career. Thank you for the endless amount of support and the unconditional love you give me always. You are the power & oil that kept this engine running, all by the sufficient grace of God. I hereby pass the baton and entrust the next Editor-in-Chief with the difficult task of running faster and running a better marathon than myself and my predecessors. To you future author, I implore you to start writing, for the water does not flow until the faucet is turned on. To you the reader, Jurgen Zwecker was right: enjoy the read — without fear to question what is in front of you, for that is the only way we, as scholars, grow. Simon Motshweni Editor-in-Chief 2020 Table of Contents Editors’ note by Simon Motshweni Statutory utility rights to realise access to services as a characteristic of adequate housing by Gustav Muller The experiences of women and barriers for career advancement in tertiary institutions in a South African context by Bernardete Mendes ‘I’ve changed’ says South African law: Has the judiciary opened up to black women lawyers? by Cebolenkosi Makhaye Sexual orientation and gender identities (SOGI) law and social change by Chanelle van der Linde Game of Thrones: The battle of the Mphephus by Gudani Tshikota Critical race theory and feminist legal theory: Perspectives on transformation of the judiciary by Hayley C. Warring International law rules relating to migration arising from rising sea-levels by Keketso G. Kgomosotho The constitutionality of warrantless search and seizure operations by Khalipha Shange The constitutionality of warrantless search and seizure operations by Lehlohonolo January A comparative analysis of the proposed mandatory nature of employment legislation and its interaction with the choice of law of an international contract by Marcia van der Merwe Property rights and the basic structure of the Constitution: The case of the Draft Constitution Eighteenth Amendment Bill by Martin van Staden Speak no law without justice: Evaluating the retrospective force of declarations of unconstitutionality with specific reference to Qwelane v SAHRC & Others (686/2018) [2019] ZASCA 167 194 by MP Fourie & Marno Swart A critique of the determination of a composite supply for VAT purposes in South Africa: Lessons from selected countries by Mzwandile Ngidi Workers of the world, un-united: A discussion through a gendered lens on why stronger protection of workers in the informal economy will better equip South Africa to cope with labour market changes of the Fourth Industrial Revolution by Shaniaé Maharaj Dismantling the status quo: Prohibiting unfair discrimination on the grounds of poverty under capitalism by Sohela Surajpal Neoliberalism and inequality in post-apartheid South Africa by Thabiso Mfete When life gives you law, make lemonade: Exploring the ‘legalised’ oppression of black women in the United States of America and South Africa and their musical response thereto by Thandeka N. Khoza The Fourth Industrial Revolution: A case for educational transformation by Thembekile M. Mtsweni The Gabriel Fernandez case: A comparative analysis of a ‘mandated reporter’ in light of the Children’s Act by Thiavna Subroyen Transformative adjudication and the place of administrative law in South African jurisprudence: ABSA Bank Limited v Public Protector by Tshepo Twala & Mpho Mogadime The pas de deux between education and recreation: Facilitating the realisation of Articles 11 and 12 of the African Charter on the Rights and Welfare of the Child in Schools by Thandeka N. Khoza & Cebolenkosi Zuma
Book Synopsis Trade and Gender Review of New Zealand by : OECD
Download or read book Trade and Gender Review of New Zealand written by OECD and published by OECD Publishing. This book was released on 2022-06-01 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Trade and Gender Review of New Zealand draws on both quantitative and qualitative insights to provide a comprehensive analysis of the impact of trade, and trade policies, on New Zealand women as workers, consumers, and business owners and leaders.
Book Synopsis CJEU - Recent Developments in Value Added Tax 2022 by : Georg Kofler
Download or read book CJEU - Recent Developments in Value Added Tax 2022 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2024-01-17 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Book Synopsis New Zealand Yearbook of International Law by :
Download or read book New Zealand Yearbook of International Law written by and published by BRILL. This book was released on 2023-12-18 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: The New Zealand Yearbook of International Law is an annual, internationally refereed publication intended to stand as a reference point for legal materials and critical commentary on issues of international law. The Yearbook also serves as a valuable tool in the determination of trends, state practice and policies in the development of international law in New Zealand, the Pacific region, the Southern Ocean and Antarctica and to generate scholarship in those fields. In this regard the Yearbook contains an annual ‘Year-in-Review’ of developments in international law of particular interest to New Zealand as well as a dedicated section on the South Pacific. This Yearbook covers the period 1 January 2021 to 31 December 2021.
Book Synopsis Compendium of GST Cases with Summary by : Sanjiv Agarwal
Download or read book Compendium of GST Cases with Summary written by Sanjiv Agarwal and published by Bloomsbury Publishing. This book was released on 2021-09-30 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book You have in your hands the sixth edition of the bi-annual publication on judicial pronouncements on GST laws comprising of analysis of select cases along with the full text of judgments arranged chronologically and alphabetically. The book is structured into three major parts, viz, General & Constitutional matters, Central & State GST and Integrated GST including Compensation Cess and further divided into 22 chapters. This edition covers select cases from various High Courts and Supreme Court reported from July 2020 - Dec 2020. Pronouncements of Advance Ruling Authority (AAR), Appellate Advance Ruling Authority (AAAR) and National Antiprofiteering Authority (NAA) may be referred to in respective separate books.
Book Synopsis Taxation of Crypto Assets by : Niklas Schmidt
Download or read book Taxation of Crypto Assets written by Niklas Schmidt and published by Kluwer Law International B.V.. This book was released on 2020-11-27 with total page 677 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Book Synopsis Medical Law in New Zealand by : Joanna Manning
Download or read book Medical Law in New Zealand written by Joanna Manning and published by . This book was released on 2006 with total page 857 pages. Available in PDF, EPUB and Kindle. Book excerpt: Medical Law in New Zealand is an authoritative account of the law relating to health care in New Zealand. Litigation involving doctors established many of the relevant principles, but these principles apply equally to other health practitioners in their relations with patients. The book deals with matters that extend across this wide range of health practice.
Book Synopsis Tax Law in Times of Crisis and Recovery by : Dominic de Cogan
Download or read book Tax Law in Times of Crisis and Recovery written by Dominic de Cogan and published by Bloomsbury Publishing. This book was released on 2023-05-04 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for solutions. Yet these crises also constrain the ways in which tax liabilities can be imposed and administered, and limit the revenues that can be collected. What should governments do in these circumstances and what are the wider consequences for states, societies, and institutions such as the EU? The book shows how crises place strain on the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. These strains bear more heavily on some sections of business and society than others. This makes the tax consequences of crisis unpredictable. It also means that the best choice of legal response is not merely a technical matter. Instead, it engages deeper attitudes towards crisis relief, change, social values, and democratic control. These issues are highlighted by COVID-19 but are of utmost lasting importance. The book takes a comprehensive approach and looks in more depth at the systemic roles that crises play in contemporary tax systems. It features an impressive cast of leading researchers across multiple jurisdictions and is essential for policymakers and scholars alike.
Download or read book Vat in the Digital Era written by and published by Oxford University Press. This book was released on 2023-12-14 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.
Book Synopsis Parliamentary Debates. Legislative Council and House of Representatives by : New Zealand. Parliament
Download or read book Parliamentary Debates. Legislative Council and House of Representatives written by New Zealand. Parliament and published by . This book was released on 1986 with total page 910 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Parliamentary Practice in New Zealand by : David G. McGee
Download or read book Parliamentary Practice in New Zealand written by David G. McGee and published by Dunmore Publishing. This book was released on 2005-01-01 with total page 770 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis New Zealand Goods and Services Tax Legislation by :
Download or read book New Zealand Goods and Services Tax Legislation written by and published by . This book was released on 2024 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Justice, Equality and Tax Law by : Nevia Čičin-Šain
Download or read book Justice, Equality and Tax Law written by Nevia Čičin-Šain and published by Linde Verlag GmbH. This book was released on 2022-10-05 with total page 541 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.
