Tax /
Elliffe, Craig, 1961-
Tax / Craig Elliffe, Emma Marr. - xvii, 148 pages : illustrations ; 22 cm. - Butterworths student companion . - Butterworths student companion. .
"Tax is designed to help students in their understanding of tax cases. Tax is an unusual subject because it is a vital component in the study of law, accounting, and economics. It is intended that these case notes are of assistance in interpreting legal decisions for the purposes of a study in any of those three disciplines. Nothing, however, is better than reading the case itself, although sometimes it helps to have a guide such as this when reading a case simply to confirm that you have seen the full significance of the decision"--Publisher information.
Preface -- Cases -- Nature And Quality Of Income -- Specific Income Regimes -- Deductions -- Timing Of Income Derivation And Deductions -- Avoidance -- Taxation Of Specific Entities -- Statutory Interpretation -- Losses -- Residence -- Tax Treaties -- Goods And Services Tax.
1927149770 9781927149775
Taxation--Law and legislation--New Zealand--Cases
Casebooks (Law)
343.9304
Tax / Craig Elliffe, Emma Marr. - xvii, 148 pages : illustrations ; 22 cm. - Butterworths student companion . - Butterworths student companion. .
"Tax is designed to help students in their understanding of tax cases. Tax is an unusual subject because it is a vital component in the study of law, accounting, and economics. It is intended that these case notes are of assistance in interpreting legal decisions for the purposes of a study in any of those three disciplines. Nothing, however, is better than reading the case itself, although sometimes it helps to have a guide such as this when reading a case simply to confirm that you have seen the full significance of the decision"--Publisher information.
Preface -- Cases -- Nature And Quality Of Income -- Specific Income Regimes -- Deductions -- Timing Of Income Derivation And Deductions -- Avoidance -- Taxation Of Specific Entities -- Statutory Interpretation -- Losses -- Residence -- Tax Treaties -- Goods And Services Tax.
1927149770 9781927149775
Taxation--Law and legislation--New Zealand--Cases
Casebooks (Law)
343.9304