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International and cross-border taxation in New Zealand / author Craig Elliffe.

By: Material type: TextTextPublisher: Wellington : Thomson Reuters, [2018]Copyright date: ©2018Edition: 2nd editionDescription: xx, 948 pages ; 24 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9781988504995
  • 1988504996
Subject(s): DDC classification:
  • 343.9304 23
LOC classification:
  • KUQ2866 .E55 2018
Contents:
1. Introduction -- 2. Residence-based taxation -- 3. The extension to residence-based taxation -- 4. Source-based taxation: What are the rules and principles? -- 5. Taxing source-based income -- 6. Double tax agreements -- 7. Allocating profits.
Summary: Written by international tax law specialist Professor Craig Elliffe, International and Cross-Border Taxation in New Zealand is a major commentary on New Zealand's international tax law and double taxation agreements and transfer pricing regime. The book is designed to provide readers with an understanding of the legal principles and concepts which underpin international tax law and cross-border transactions and with practical guidance designed to assist them to navigate their way through this complex topic. It begins with an introductory chapter explaining the history and concept of international taxation and the way in which New Zealand and other nations deal with international taxation transactions. The next four chapters provide comprehensive coverage of residence-base taxation; source-based taxation; and taxation of source based income. The final two chapters deal with double tax agreements and allocation of profits (thin capitalisation).
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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 A540034B

Includes bibliographical references and index.

1. Introduction -- 2. Residence-based taxation -- 3. The extension to residence-based taxation -- 4. Source-based taxation: What are the rules and principles? -- 5. Taxing source-based income -- 6. Double tax agreements -- 7. Allocating profits.

Written by international tax law specialist Professor Craig Elliffe, International and Cross-Border Taxation in New Zealand is a major commentary on New Zealand's international tax law and double taxation agreements and transfer pricing regime. The book is designed to provide readers with an understanding of the legal principles and concepts which underpin international tax law and cross-border transactions and with practical guidance designed to assist them to navigate their way through this complex topic. It begins with an introductory chapter explaining the history and concept of international taxation and the way in which New Zealand and other nations deal with international taxation transactions. The next four chapters provide comprehensive coverage of residence-base taxation; source-based taxation; and taxation of source based income. The final two chapters deal with double tax agreements and allocation of profits (thin capitalisation).

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