International tax reform - Full imputation - Part 2 (Volume 1)

International tax reform - Full imputation - Part 2 (Volume 1)
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.

Capital Gains Taxation

Capital Gains Taxation
Author: Michael Littlewood
Publisher: Edward Elgar Publishing
Total Pages: 449
Release: 2017-08-25
Genre: Law
ISBN: 1784716022

Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.

International Taxation of Trust Income

International Taxation of Trust Income
Author: Mark Brabazon
Publisher: Cambridge University Press
Total Pages: 417
Release: 2019-05-02
Genre: Law
ISBN: 1108492258

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.

Tax and Fairness

Tax and Fairness
Author: Deborah Russell
Publisher: Bridget Williams Books
Total Pages: 84
Release: 2017-05-28
Genre: Business & Economics
ISBN: 0947518614

The world has changed a lot in the last thirty years, but New Zealand’s tax system hasn’t. Since the 1980s New Zealand’s taxation policy has remained the same, despite substantial economic and social changes. The system may be familiar, but is it fair? Deborah Russell and Terry Baucher’s lively analysis shows why answers to this question cut to the heart of whether New Zealand can be considered an egalitarian country. Drawing on the latest evidence and using plain language, they explore thorny issues such as the taxation of housing, multinationals and inequality between generations. The remedies proposed in this short book will help change the way New Zealanders think about tax in the twenty-first century.

CER and Business Competition

CER and Business Competition
Author: Kerrin M. Vautier
Publisher:
Total Pages: 360
Release: 1990
Genre: Antitrust law
ISBN:

Collection of essays on a variety of topics relating to CER (the Closer Economic Relations trade agreement between Australia and New Zealand). Examines free trade and economic integration and the enhancement of international competitiveness of both countries through the extension of CER into a broader framework of regional cooperation. Includes a copy of the CER agreement.

Model Rules of Professional Conduct

Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
Total Pages: 216
Release: 2007
Genre: Law
ISBN: 9781590318737

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.