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New Zealand Tax Legislation For Students 2019
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Book Synopsis New Zealand Tax Legislation for Students by :
Download or read book New Zealand Tax Legislation for Students written by and published by . This book was released on 2020 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Designed especially for students, consolidates all New Zealand income tax and GST legislation to 1 December 2019 ... The set covers: Income Tax Act 2007, Tax Administration Act 1994, Goods and Services Tax Act 1985, Double Taxation Relief (Australia) Order 2010"-- provided by publisher.
Download or read book Law Alive written by Grant Morris and published by Oxford University Press, USA. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book encourages readers to see the law as a living part of the political, social, economic and cultural life of New Zealand and includes exercises, examples, case studies, essay topics, puzzles, and problem-solving features to get students engaged, as well as a discussion of law beyond the courts, including jurisprudence and dispute resolution.--From back cover.
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 2022-12-28 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: The New Zealand Yearbook of International Law provides legal materials and critical commentary on issues of international law, addressing trends, state practice and policies in the development of international law in New Zealand, the South Pacific, Antarctica and globally. This Yearbook covers the period 1 January 2020 to 31 December 2020.
Book Synopsis The Complexity of Tax Simplification by : Simon James
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.
Book Synopsis Modern Statutory Interpretation by : Jeffrey Barnes
Download or read book Modern Statutory Interpretation written by Jeffrey Barnes and published by Cambridge University Press. This book was released on 2023-01-10 with total page 817 pages. Available in PDF, EPUB and Kindle. Book excerpt: Statutory interpretation is both a distinct body of law governing the determination of the meaning of legislation and a task that requires a set of skills. It is thus an essential area of legal practice, education and research. Modern Statutory Interpretation: Framework, Principles and Practice is an original, clear, coherent and research-based account of contemporary Australian statutory interpretation. Written by experts in the field, the book provides a comprehensive coverage of statutory interpretation law as well as examining related areas such as legislative drafting, the parliamentary process, the modern history of interpretation, sources of doubt, and interpretation techniques. The content is structured in eight parts. Parts I-III introduce foundational matters, Parts IV-VII deal with the general principles of interpretation, and Part VIII examines special interpretative issues. Modern Statutory Interpretation is an essential resource for legal professionals, legal researchers, and students undertaking advanced courses in statutory interpretation in Australia.
Book Synopsis Taxpayers in International Law by : Juliane Kokott
Download or read book Taxpayers in International Law written by Juliane Kokott and published by Bloomsbury Publishing. This book was released on 2022-03-24 with total page 645 pages. Available in PDF, EPUB and Kindle. Book excerpt: This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Book Synopsis Research Handbook on the Politics of Human Rights Law by : Bård A. Andreassen
Download or read book Research Handbook on the Politics of Human Rights Law written by Bård A. Andreassen and published by Edward Elgar Publishing. This book was released on 2023-01-20 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: International human rights law is undoubtedly intertwined with politics, and so this Research Handbook explores and provokes reflection on how politics impacts human rights legislation and, conversely, how human rights law shapes politics and the functioning of the state. Bringing together leading international scholars in human rights law and politics, the Research Handbook provides theoretical reflections and empirical analyses across the areas of governance and policies and examines the implementation mechanisms of human rights law in national and international jurisdictions.
Book Synopsis Tax Justice and Tax Law by : Dominic de Cogan
Download or read book Tax Justice and Tax Law written by Dominic de Cogan and published by Bloomsbury Publishing. This book was released on 2020-11-12 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.
Book Synopsis Litigation relevant to regulation of novel and emerging nicotine and tobacco products by :
Download or read book Litigation relevant to regulation of novel and emerging nicotine and tobacco products written by and published by World Health Organization. This book was released on 2021-03-31 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Family and Succession Law in New Zealand by : W.R. (Bill) Atkin
Download or read book Family and Succession Law in New Zealand written by W.R. (Bill) Atkin and published by Kluwer Law International B.V.. This book was released on 2020-08-19 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derived from the renowned multi-volume International Encyclopaedia of Laws, this concise exposition and analysis of the essential elements of law with regard to family relations, marital property, and succession to estates in New Zealand covers the legal rules and customs pertaining to the intertwined civic status of persons, the family, and property. After an informative general introduction, the book proceeds to an in-depth discussion of the sources and instruments of family and succession law, the authorities that adjudicate and administer the laws, and issues surrounding the person as a legal entity and the legal disposition of property among family members. Such matters as nationality, domicile, and residence; marriage, divorce, and cohabitation; adoption and guardianship; succession and inter vivos arrangements; and the acquisition and administration of estates are all treated to a degree of depth that will prove useful in nearly any situation likely to arise in legal practice. The book is primarily designed to assist lawyers who find themselves having to apply rules of international private law or otherwise handling cases connected with New Zealand. It will also be of great value to students and practitioners as a quick guide and easy-to-use practical resource in the field, and especially to academicians and researchers engaged in comparative studies by providing the necessary, basic material of family and succession law.
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 375 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 Financial Crime, Law and Governance by : Doron Goldbarsht
Download or read book Financial Crime, Law and Governance written by Doron Goldbarsht and published by Springer Nature. This book was released on with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Co-operative Compliance and the OECD’s International Compliance Assurance Programme by : Ronald Hein
Download or read book Co-operative Compliance and the OECD’s International Compliance Assurance Programme written by Ronald Hein and published by Kluwer Law International B.V.. This book was released on 2020-06-10 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States). Following a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following: criteria to enter the programme; the range of taxes covered by the programme; real-time consultation procedures; appeal procedures within the programme; the possibility to ‘agree to disagree’ and to continue Co-operative Compliance even in cases of litigation; risk management strategies within tax authorities; corporate administrative compliance burden; and main sources of tax uncertainty. Country reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks. Although the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.
Book Synopsis Foundations of Taxation Law 2022 by : Stephen Barkoczy
Download or read book Foundations of Taxation Law 2022 written by Stephen Barkoczy and published by Cambridge University Press. This book was released on 2022-01-25 with total page 1151 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foundations of Taxation Law is a clear, comprehensive introduction to the policy, principles and practice of Australia's taxation system. An introductory guide for law and business students and tax practitioners, the text blends policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text.
Book Synopsis Asia-Pacific Trusts Law, Volume 2 by : Ying Khai Liew
Download or read book Asia-Pacific Trusts Law, Volume 2 written by Ying Khai Liew and published by Bloomsbury Publishing. This book was released on 2022-12-15 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together leading legal scholars and practitioners from across the Asia-Pacific region to probe the ways in which trusts law has been adapted by various jurisdictions, and to analyse their causes and effects. The contributions discuss how the trust structure, with its inherent malleability, has been adapted to meet a diverse set of local needs, including social, religious, economic, commercial, or even historical needs. But in most instances, those needs - and the ways in which trusts law has been adapted to meet them - are not unique to a single jurisdiction: they often (coincidentally or otherwise) find much in common with others. By making its readers aware of the commonality of needs in Asia- Pacific, this book also aims to encourage coordination and cooperation in utilising trusts law to address shared concerns across the region.
Book Synopsis Organised Crime and Law Enforcement by : David Bright
Download or read book Organised Crime and Law Enforcement written by David Bright and published by Routledge. This book was released on 2020-12-30 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. This book is multi-disciplinary and will be of interests to criminologists, legal scholars, and those engaged with security, intelligence, and terrorism studies. 2. This is the first book to offer a network perspective on organised crime and law enforcement.
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.
