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.

Tax Reform in Developing Countries

Tax Reform in Developing Countries
Author: Wayne R. Thirsk
Publisher: World Bank Publications
Total Pages: 436
Release: 1997
Genre: Business & Economics
ISBN: 9780821339992

Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.

Taxes on Immovable Property

Taxes on Immovable Property
Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher: Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sales agents, OECD Publications and Information Center]
Total Pages: 212
Release: 1983
Genre: Business & Economics
ISBN:

Survey of taxes on immovable property. Reviews the major policy issues raised in the taxation of land and buildings and compares the main provision of property tax systems in 15 OECD Member countries.

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.