Fundamentals of Income Taxation

Fundamentals of Income Taxation
Author: John Prebble
Publisher:
Total Pages: 462
Release: 2018
Genre: Taxation
ISBN: 9780947486211

"Fundamentals of Income Taxation sets out the basics of income tax law in New Zealand, concentrating on substantive rules of the tax system with limited attention to procedural and administrative matters. It provides the reader with an understanding of the structure and main provisions of the Income Tax Act 2007, revenue law in its political and economic context, and the practical problems in resolving tax cases. This textbook offers summaries and conceptual analysis of statutory provisions and cases relating to them.This textbook does not provide a broad-based grounding in all aspects of revenue law, but instead deals with the core concepts of the law of income taxation as applicable to individuals and businesses. Split into six distinct parts, Fundamentals of Income Taxation covers: Essentials of income tax and its administration; The characteristics of income; Treatment of income in the tax regime; Distinguishing capital/revenue and taxable/non-taxable; Deductions; and Tax avoidance concepts, legislation, and historic and contemporary approaches"--Back cover.

New Zealand Law

New Zealand Law
Author: Stephen Penk
Publisher:
Total Pages: 640
Release: 2018
Genre: Law
ISBN: 9781988553221

Foundations of Taxation Law

Foundations of Taxation Law
Author: Stephen Barkoczy
Publisher: Cambridge University Press
Total Pages: 1097
Release: 2024-02-15
Genre: Law
ISBN: 1009458833

Foundations of Taxation Law provides a clear introduction to the policy, principles and practice that underpin Australian's taxation system.

Foundations of Taxation Law 2022

Foundations of Taxation Law 2022
Author: Stephen Barkoczy
Publisher: Cambridge University Press
Total Pages: 1151
Release: 2022-01-25
Genre: Law
ISBN: 1009154435

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.

Foundations of New Zealand Taxation Law

Foundations of New Zealand Taxation Law
Author: Stephen Barkoczy
Publisher:
Total Pages:
Release: 2018
Genre: Taxation
ISBN: 9781775472476

"Foundations of New Zealand Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning New Zealand's tax laws. Written by a panel of tax academics and tax experts in practice, this second edition includes two new chapters on saving schemes and personal services income. Ideal for students seeking a straightforward explanation of the fundamentals of taxation law within a framework that provides context and historical background, the text includes a series of study questions at the end of each chapter to aid with preparation for exams and assignments"--Publisher website.

New Zealand Master Bookkeepers Guide

New Zealand Master Bookkeepers Guide
Author: Stephen J Marsden
Publisher: CCH New Zealand Limited
Total Pages: 753
Release: 2013-07-01
Genre: Business & Economics
ISBN: 0864759193

This practical guide covers not only bookkeeping essentials but also a range of accounting and taxation issues that bookkeepers need to be aware of when dealing with their clients and their accountants. It has a very practical approach, with numerous worked examples, diagrams, checklists, tables and FAQs. Adapted for New Zealand from the popular Australian edition by Stephen Marsden, this book is an invaluable resource for bookkeepers, accounting technicians and accountants.

Family Law Policy in New Zealand

Family Law Policy in New Zealand
Author: M & ATKIN HENAGHAN (B.)
Publisher:
Total Pages:
Release: 2019-11
Genre:
ISBN: 9780947514969

Family Law Policy in New Zealand considers family law as a whole, from the definitions of 'family', through to context, goals, aspirations and judicial outcomes. Since the 4th edition was published in 2013, family law has undergone significant legislative change. Included in this edition is commentary on the changes recommended by the independent panel on family justice and the Law Commission on relationship property reform. As well as discussion of the Family Violence Act 2018, Child Poverty Reduction Act 2018 and amendments to the Oranga Tamariki Act 1989. The leading family law commentators in New Zealand have again provided insightful and authoritative essays, suitable for use in policy, study and practice.

Advanced Introduction to International Tax Law

Advanced Introduction to International Tax Law
Author: Reuven S. Avi-Yonah
Publisher: Edward Elgar Publishing
Total Pages: 214
Release: 2019
Genre: Double taxation
ISBN: 1788978498

This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.