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Tax / Craig Elliffe, Emma Marr.

By: Contributor(s): Material type: TextTextSeries: Butterworths student companionPublisher: Wellington, N.Z. : LexisNexis NZ, 2013Description: xvii, 148 pages : illustrations ; 22 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 1927149770
  • 9781927149775
Subject(s): Genre/Form: DDC classification:
  • 343.9304 23
Contents:
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.
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Holdings
Item type Current library Call number Copy number Status Date due Barcode
Book City Campus City Campus Main Collection 343.9304 ELL (Browse shelf(Opens below)) 1 Available A529757B
Book City Campus City Campus Main Collection 343.9304 ELL (Browse shelf(Opens below)) 1 Available A529758B
Book City Campus City Campus Main Collection 343.9304 ELL (Browse shelf(Opens below)) 1 Available A529759B
Book South Campus South Campus Main Collection 343.9304 ELL (Browse shelf(Opens below)) 1 Available A539505B
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343.9304 DIF Differential tax rates : practical & emerging issues / 343.9304 ELL Tax / 343.9304 ELL Tax / 343.9304 ELL Tax / 343.9304 ELL Tax / 343.9304 ELL Tax / 343.9304 ELL International and cross-border taxation in New Zealand /

"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.

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