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Taxation and the limits of government
Scully, Gerald W. (ed.); Caragata, Patrick James (contributor) - 2000
Persistent link: https://www.econbiz.de/10001464282
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The economic and compliance consequences of taxation : a report on the health of the tax system in New Zealand
Caragata, Patrick James - 1998
Persistent link: https://www.econbiz.de/10000660066
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The tax system and housing demand in New Zealand
Hargreaves, David (contributor) - 2008
Persistent link: https://www.econbiz.de/10003623172
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Taxation in New Zealand
1983
Persistent link: https://www.econbiz.de/10010379705
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New Zealand as an Investor/Investee Country : Trust Taxation
Prebble KC, John - 2015
Sections 226 to 233 of the New Zealand Income Tax Act 1976 contain a special regime for the taxation of trusts. Income … tax on New Zealand source income or to relieve New Zealand resident beneficiaries from tax they might otherwise have to … does not attract tax …
Persistent link: https://www.econbiz.de/10014195937
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New Zealand – Legal Remedies in the Tax System
Holmes, Kevin - 2010
This paper describes the legal remedies available to taxpayers in the New Zealand tax system. It is part of a …
Persistent link: https://www.econbiz.de/10013141790
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GST compliance in the New Zealand property sector
Claus, Iris - In: Fiscal studies : the journal of the Institute for … 35 (2014) 2, pp. 225-240
Persistent link: https://www.econbiz.de/10010375301
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Taxation and the Limits of Government
Scully, Gerald W. (ed.); Caragata, Patrick J. (ed.) - 2000
distribution, the hidden economy and taxation, tax compliance, taxation and bankruptcy, and estimates of effective tax rates …
Persistent link: https://www.econbiz.de/10013521872
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Toward a more efficient taxation system in New Zealand
Mourougane, Annabelle - 2007
Persistent link: https://www.econbiz.de/10003488361
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A Good Tax System Won't Be Good Without a Gaar – New Zealand vs China – A Case Study Approach
Chak, Clement - 2021
New Zealand's income tax law has included a general anti-avoidance rule since income tax's first enactment in the Land …’s税基侵蚀和利润转移( BEPS )项目.This paper uses a case study approach to illustrative how important a GAAR to supplement a good tax system by … examining a potential scheme for the minimisation of tax liability of non-resident individuals and immigrants to invest in New …
Persistent link: https://www.econbiz.de/10013215478