Elliffe, Craig,  1961- <br/><br/>
International and cross-border taxation in New Zealand / 
author Craig Elliffe. 
 - 3rd edition. 
 - xx, 980 pages ;  24 cm 
<br/><br/>Includes bibliographical references and index. 
<br/><br/>Residence-based taxation -- The extension to residence-based taxation -- Source-based taxation: What are the rules and principles? -- Taxing source-based income -- Double tax agreements -- Allocating profits. 
<br/><br/> "Written by international tax law specialist, Professor Craig Elliffe, International and Cross-Border Taxation in New Zealand is a major commentary on New Zealand&#x2019;s international tax law and double taxation agreements.The book is designed to provide readers with an understanding of the legal principles and concepts that underpin international tax law and cross-border transactions and practical guidance to assist them to navigate their way through this complex topic [...] International and Cross-Border Taxation in New Zealand is an invaluable resource for lawyers and accountants, as well as an excellent guide for law students studying this area. It provides guidance to practitioners on many of the difficult problems they encounter. Taxpayers, their advisors, and tax administrators need to understand these types of issues."--Publisher. 
<br/><br/><label>ISBN: </label>9781988591018 1988591015 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Business enterprises, Foreign--Taxation--Law and legislation--New Zealand.<br/>Investments, Foreign--Taxation--Law and legislation--New Zealand.<br/>Double taxation--New Zealand.
<br/><br/><label>LC Class. No.: </label>KUQ2866  / .E55 2024 
<br/><br/><label>Dewey Class. No.: </label>343.9304