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School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Centre for Accounting, Governance and Taxation Research
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Browsing School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Centre for Accounting, Governance and Taxation Research by Subject

Browsing School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Centre for Accounting, Governance and Taxation Research by Subject "390118 Taxation Law"

Now showing items 1-12 of 12

Can A Poll Tax Ever Be Acceptable? - Evidence from Colonial New Zealand

Fowler, Carolyn; Smith, Andrew M C (Victoria University of Wellington, 2008)

Poll taxes, while simple in concept, have a regressive effect and unsurprisingly are usually unpopular for this reason which is why they are not commonly used today. Poll taxes were imposed in 19th century New Zealand, ...
Cost Contribution Arrangements: China and International Best Practice

Holmes, Kevin; Holmes, Carin (Victoria University of Wellington, 2005)

This paper addresses the tax treatment in China of a cost contribution arrangement (CCA) in the light of the treatments in a selection of other countries, with the objective of ascertaining whether the law and practice ...
Double Tax Agreements and the Arm's Length Principle: the Safe Harbour Ratio in New Zealand's Thin Capitalisation Rules

Smith, Andrew M C; Dunmore, Paul V (Victoria University of Wellington, 2005)

The opportunities for international tax avoidance through the shifting of profits between jurisdictions is increasing as the world’s economy becomes more integrated. While transfer pricing has been the primary method for ...
Fictions of Income Tax

Prebble, John (Victoria University of Wellington, 2002)

Income tax law generally taxes the results of legal transactions rather than their underlying economic effect. The courts often tell us that tax law does not tax on the basis of economic equivalence. But the problem is ...
From Social Policy to Economic Policy: Taxation Incentives for Retirement Income Savings in New Zealand (1910 - 2005)

Marriott, Lisa; Fowler, Carolyn (2005)

New Zealand has seen a change in policy direction from the provision of taxation incentives for retirement income savings from 1910 through to 1988, to removal of all incentives from 1988 through to 2004. In 1910 the ...
A Historical Review of the CFC & FIF Regimes: Part One 1987 to 1 December 2003

Dunbar, David (Victoria University of Wellington, 2004)

The CFC & FIF regimes were originally enacted to prevent New Zealand taxpayers using tax havens to avoid or defer their New Zealand tax obligations. However both regimes contain a number of provisions that have not been ...
Income Taxation the New Zealand Minor Beneficiary Regime

Prebble, John (Victoria University of Wellington, 2001)

This working paper comprises a chapter of a book on the taxation of trusts that is scheduled to be published by Brooker’s, Wellington, New Zealand, in 2002, together with fragments from two other chapters. The draft ...
Judicial Techniques for Controlling the New Zealand General Anti-Avoidance Rule: a Case of Old Wine in New Bottles, from Challenge Corporation to Peterson

Dunbar, David (Victoria University of Wellington, 2005)

The judgment of the Privy Council in the recent Peterson case highlights the difficulty of deciding whether a general anti-avoidance rule should apply to set aside for tax purposes a passive investment structure which ...
Practical Problems from Publication of the Commisioner's Interpretation Guidelines

Prebble, John (Victoria University of Wellington, 2002)

The New Zealand Commissioner of Inland Revenue issues several kinds of statements that are in effect legal opinions. This article relates to certain public statements formerly known as “policy statements” and now called ...
Structural Flaws of Income as a Base for Taxation

Prebble, John (Victoria University of Wellington, 2001)

Fifteen years ago Ross Parsons published his Wilfred Fullagar Lecture in the Australian Tax Forum. His subject was “Income Taxation–an Institution in Decay”. His lecture was influential. Scholars cite it regularly. This ...
Trans-Tasman Triangular Taxation Relief: Part One

Dunbar, David (Victoria University of Wellington, 2002)

In March 2002 the finance ministers of New Zealand and Australia released a joint discussion document on trans-Tasman triangular taxation. The proposals represented are a significant step towards addressing one of the ...
Trans-Tasman Triangular Taxation Relief: Part Two

Dunbar, David (Victoria University of Wellington, 2003)

In March 2002, the New Zealand and Australian governments released a joint discussion document, Trans-Tasman Triangular Tax. The joint media statement noted that: Clearly, triangular tax reform requires a bilateral ...