Tax Avoidance Law in New Zealand deals with the interrelationship between the general anti-avoidance provision and specific anti-avoidance provisions in the Income Tax Act 2007.
The 3rd edition of this authoritative text by James Coleman enables practitioners to comply with s BG 1 with increased confidence and predict with greater certainty when it applies. The book includes discussion of the Supreme Court judgment in Frucor.
Also included is a new chapter than analyses some common transactions that carry the risk of being categorised as tax avoidance.
Topics covered include:
A 2-volume set consolidating the Income Tax Act 2007 to 1 April 2024. Includes a comprehensive summary of amendments, detailed history notes and indexes
A 2-volume set consolidating the Income Tax Act 2007 to 1 April 2024. Includes a comprehensive summary of amendments, detailed history notes and indexes. Also available as print set and a print and ebook bundle.
The 2024 New Zealand Master Tax Guide is essential reading for accountants and lawyers advising on tax, providing succinct yet comprehensive coverage of a wide range of tax topics for the tax generalist who needs to be kept up to date. The Guide covers all areas of New Zealand tax la...
This practical guide covers not only bookkeeping essentials but also a range of accounting and taxation issues that tax agents, bookkeepers, accountants and business owners need to be aware of when dealing with their clients. It has a very practical approach, with numerous worked examples, diagra...
This practical guide covers not only bookkeeping essentials but also a range of accounting and taxation issues that tax agents, bookkeepers, accountants and business owners need to be aware of when dealing with their clients. It has a very practical approach, with numerous worked examples, diagra...
The International Master Tax Guide is a concise foreign tax reference tool for the practitioner who needs quick answers to basic corporate and individual tax questions. This 9th Edition covers the following 28 countries: Argentina, Australia, Austria, Belgium, Canada, China, Denmark, Fr...
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