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Foundations of New Zealand taxation law 2017 / by Stephen Barkoczy, et al.

By: Barkoczy, Stephen.
Publisher: Auckland, N.Z. : CCH New Zealand, 2017Edition: 2nd ed.Description: xxxi, 826 p. : ill. ; 24 cm.ISBN: 9781775471868.Subject(s): Taxation | Tax law | Income tax | Goods and services tax | Deductions | Tax avoidance | International tax | New Zealand
Contents:
INTRODUCTION TO TAXATION: Taxation principles and theory -- Sources of tax law and research. THE NEW ZEALAND TAX SYSTEM: Historical background to the New Zealand tax system -- New Zealand Taxes -- Tax Policy, politics and reform -- Inland Revenue and the tax profession - Legislative framework of the New Zealand tax system. GOODS AND SERVICES TAX -- INCOME TAX LIABILITY -- GENERAL JURISDICTIONAL RULES: Residence and source. BASIC INCOME AND DEDUCTION PROVISIONS: Ordinary income -- General deductions. TAX TIMING: Derivation of income and timing of deductions. SPECIAL KINDS OF INCOME AND DEDUCTIONS: Exempt and excluded income -- Specific deductions. REMUNERATION AND BENEFITS FOR PERSONAL SERVICES: Income from personal services - employees and the self-employed -- Fringe benefit tax. ASSET TAXATION RULES: Depreciation -- Trading stock. TAXATION OF LAND DISPOSALS -- OPAQUE ENTITIES - COMPANIES -- FLOW-THROUGH ENTITIES - PARTNERSHIPS, LOOK-THROUGH COMPANIES AND TRUSTS: Partnerships, limited partnerships and look-through companies --Trusts. EXEMPT ENTITIES: Charities and other exempt entities. SAVINGS SCHEMES -- TAX LOSSES: Tax losses of non-corporates -- Company tax losses. TAX AVOIDANCE: General anti-avoidance provisions -- Anti-avoidance - assignment of income -- Tax evasion, tax avoidance and tax planning. EMISSIONS TRADING SCHEME -- INTERNATIONAL TRANSACTIONS: International taxation -- Double tax agreements -- International tax enforcement and tax havens -- Withholding taxes -- Extraterritorial taxation -- Transfer pricing and thin capitilisation. FINANCIAL ARRANGEMENTS: Financial arrangements rules. TAX ADMINISTRATION: Tax returns, assessments, rulings, appeals and audits -- Collection of taxes -- Record-keeping, reporting and recovery of tax -- Tax penalties, offences and interest.
Summary: Provides a concise introduction to the policy, principles and practice underpinning New Zealand's tax system. Includes new chapters on savings schemes and income from personal services.
Item type Home library Call number Status Date due Barcode Item reserves
Book Book New Zealand
412.03 FOU (Browse shelf) Available CA013043
Total reserves: 0

INTRODUCTION TO TAXATION: Taxation principles and theory -- Sources of tax law and research. THE NEW ZEALAND TAX SYSTEM: Historical background to the New Zealand tax system -- New Zealand Taxes -- Tax Policy, politics and reform -- Inland Revenue and the tax profession - Legislative framework of the New Zealand tax system. GOODS AND SERVICES TAX -- INCOME TAX LIABILITY -- GENERAL JURISDICTIONAL RULES: Residence and source. BASIC INCOME AND DEDUCTION PROVISIONS: Ordinary income -- General deductions. TAX TIMING: Derivation of income and timing of deductions. SPECIAL KINDS OF INCOME AND DEDUCTIONS: Exempt and excluded income -- Specific deductions. REMUNERATION AND BENEFITS FOR PERSONAL SERVICES: Income from personal services - employees and the self-employed -- Fringe benefit tax. ASSET TAXATION RULES: Depreciation -- Trading stock. TAXATION OF LAND DISPOSALS -- OPAQUE ENTITIES - COMPANIES -- FLOW-THROUGH ENTITIES - PARTNERSHIPS, LOOK-THROUGH COMPANIES AND TRUSTS: Partnerships, limited partnerships and look-through companies --Trusts. EXEMPT ENTITIES: Charities and other exempt entities. SAVINGS SCHEMES -- TAX LOSSES: Tax losses of non-corporates -- Company tax losses. TAX AVOIDANCE: General anti-avoidance provisions -- Anti-avoidance - assignment of income -- Tax evasion, tax avoidance and tax planning. EMISSIONS TRADING SCHEME -- INTERNATIONAL TRANSACTIONS: International taxation -- Double tax agreements -- International tax enforcement and tax havens -- Withholding taxes -- Extraterritorial taxation -- Transfer pricing and thin capitilisation. FINANCIAL ARRANGEMENTS: Financial arrangements rules. TAX ADMINISTRATION: Tax returns, assessments, rulings, appeals and audits -- Collection of taxes -- Record-keeping, reporting and recovery of tax -- Tax penalties, offences and interest.

Provides a concise introduction to the policy, principles and practice underpinning New Zealand's tax system. Includes new chapters on savings schemes and income from personal services.

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