您的购物车中没有商品。

Tax Avoidance Law in New Zealand, 3rd Edition

Tax Avoidance Law in New Zealand, 3rd Edition

  • 作者:
  • 出版商: CCH New Zealand
  • ISBN: 9781775474449
  • 出版时间 December 2022
  • 规格: Paperback
  • 适应领域: New Zealand ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥598.50

¥580.55 Save ¥17.96 (3%)

发货时间:大约 3 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 大纲 
  • 作者 
  • 详细

    ax 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:

    • analysing tax transactions
    • history and commonwealth provisions
    • purpose of general anti-avoidance provision
    • what is and what is not tax avoidance and the leading indicators of each
    • income splitting
    • reconstruction issues.
  • Topics covered include:

    • analysing tax transactions
    • history and commonwealth provisions
    • purpose of general anti-avoidance provision
    • what is and what isn’t tax avoidance
    • income splitting
    • the choice principle
    • distinction between tax avoidance and tax mitigation.
  • James Coleman practises as an independent tax barrister in Wellington. He specialises in tax litigation, with a particular interest in litigating tax avoidance cases. James has appeared in the majority of the leading cases in this area over the last 23 years, having appeared in over 140 reported tax cases overall.

你可能需要

The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: ¥508.25

¥493.00 Save ¥15.25 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
¥3,229.05
Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: ¥1,311.00

¥1,271.67 Save ¥39.33 (3%)

Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)
Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)

List Price: ¥3,325.00

¥3,225.25 Save ¥99.75 (3%)

Butterworths Hong Kong Discrimination Law Handbook, 4th Edition
Butterworths Hong Kong Discrimination Law Handbook, 4th Edition

List Price: ¥1,425.00

¥1,282.50 Save ¥142.50 (10%)

Sentencing in Hong Kong, 11th Edition
Sentencing in Hong Kong, 11th Edition

List Price: ¥3,401.00

¥3,060.90 Save ¥340.10 (10%)

Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition
Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition

List Price: ¥2,166.00

¥1,949.40 Save ¥216.60 (10%)

Butterworths Hong Kong Company Law Handbook, 26th Edition
Butterworths Hong Kong Company Law Handbook, 26th Edition

List Price: ¥4,180.00

¥3,762.00 Save ¥418.00 (10%)

Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition
Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition

List Price: ¥1,976.00

¥1,916.72 Save ¥59.28 (3%)

Clough & Clough on Personal Injuries
Clough & Clough on Personal Injuries

List Price: ¥1,425.00

¥1,382.25 Save ¥42.75 (3%)

Hong Kong Personal Insolvency Manual, 3rd Edition
Hong Kong Personal Insolvency Manual, 3rd Edition

List Price: ¥1,900.00

¥1,843.00 Save ¥57.00 (3%)

Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition
Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition

List Price: ¥1,710.00

¥1,658.70 Save ¥51.30 (3%)

A Practical Guide to Resolving Shareholder Disputes, 2nd Edition
A Practical Guide to Resolving Shareholder Disputes, 2nd Edition

List Price: ¥1,710.00

¥1,658.70 Save ¥51.30 (3%)

Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)
Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)

List Price: ¥2,375.00

¥2,303.75 Save ¥71.25 (3%)

Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)

List Price: ¥3,038.10

¥2,946.96 Save ¥91.14 (3%)

Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)

List Price: ¥2,700.85

¥2,619.82 Save ¥81.03 (3%)

Hong Kong Company Law, 15th Edition
Hong Kong Company Law, 15th Edition

List Price: ¥467.40

¥453.38 Save ¥14.02 (3%)

Private Equity in Hong Kong and China, 4th Edition
Private Equity in Hong Kong and China, 4th Edition

List Price: ¥1,900.00

¥1,843.00 Save ¥57.00 (3%)

Butterworths Hong Kong Company Law Handbook, 25th Edition
Butterworths Hong Kong Company Law Handbook, 25th Edition

List Price: ¥4,275.00

¥4,146.75 Save ¥128.25 (3%)

Hong Kong Family Court Practice, 4th Edition
Hong Kong Family Court Practice, 4th Edition

List Price: ¥2,565.00

¥2,488.05 Save ¥76.95 (3%)