International Tax Reform and Full Imputation. Part 2. Annex
Author | : New Zealand. Consultative Committee on Full Imputation and International Tax Reform |
Publisher | : |
Total Pages | : 296 |
Release | : 1988 |
Genre | : Income tax |
ISBN | : |
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Author | : New Zealand. Consultative Committee on Full Imputation and International Tax Reform |
Publisher | : |
Total Pages | : 296 |
Release | : 1988 |
Genre | : Income tax |
ISBN | : |
Author | : New Zealand. Consultative Committee on Full Imputation and International Tax Reform |
Publisher | : |
Total Pages | : 192 |
Release | : 1988 |
Genre | : Income tax |
ISBN | : |
Author | : Consultative Committee on Full Imputation and International Tax Reform |
Publisher | : The Treasury, New Zealand |
Total Pages | : 224 |
Release | : 1988-07-31 |
Genre | : |
ISBN | : |
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 | : John Prebble QC |
Publisher | : |
Total Pages | : |
Release | : 2015 |
Genre | : |
ISBN | : |
Draft legislation drafted by the Consultative Committee to accompany recommendations on Reports on International Tax Reform and Full Imputation.
Author | : John Prebble QC |
Publisher | : |
Total Pages | : 217 |
Release | : 2015 |
Genre | : |
ISBN | : |
This document is the final report of the Consultative Committee on Full Imputation and International Tax Reform. This final report outlines the Committee's recommendations on the outstanding issues relating to both sets of reforms. It explains the policy behind draft legislation produced by the Committee. Chapters 2, 3 and 4 outline the Committee's recommendations on the remaining details of the branch-equivalent regime to apply to certain controlled foreign companies. Chapter 5 discusses the outstanding issues relating to the foreign investment fund regime. Trusts are dealt with in chapter 6, while disclosure and default provisions are the subject of chapter 7. Transitional issues relating to the international reforms are considered in chapter 8. Chapter 9 outlines the Committee's views on the remaining issues concerning the imputation and withholding payment regimes. Consequential and related changes to other aspects of the existing tax law are dealt with in chapter 10. Chapter 11 draws together all of the recommendation of the previous chapters and concedes.
Author | : New Zealand. Consultative Committee on Full Imputation and International Tax Reform |
Publisher | : |
Total Pages | : 192 |
Release | : 1988 |
Genre | : Income tax |
ISBN | : |
Author | : New Zealand. Consultative Committee on Full Imputation and International Tax Reform |
Publisher | : |
Total Pages | : |
Release | : 1988 |
Genre | : Income tax |
ISBN | : |
Author | : New Zealand. Consultative Committee on Full Imputation and International Tax Reform |
Publisher | : |
Total Pages | : |
Release | : 1988 |
Genre | : Investments, Foreign |
ISBN | : |
Author | : New Zealand. Consultative Committee on Full Imputation and International Tax Reform |
Publisher | : |
Total Pages | : 600 |
Release | : 1988 |
Genre | : Corporations |
ISBN | : |
Author | : New Zealand. Consultative Committee on Full Imputation and International Tax Reform |
Publisher | : |
Total Pages | : 70 |
Release | : 1988 |
Genre | : |
ISBN | : |