000 02277nam a2200361 i 4500
001 on1432128268
005 20240509130547.0
008 240429s2024 nz b 001 0 eng d
020 _a9781988591018
020 _a1988591015
035 _a(OCoLC)1432128268
040 _aUZ0
_beng
_erda
_cUZ0
_dZ5A
043 _au-nz---
050 4 _aKUQ2866
_b.E55 2024
082 0 4 _a343.9304
_223
100 1 _aElliffe, Craig,
_d1961-
_eauthor
_9457973
245 1 0 _aInternational and cross-border taxation in New Zealand /
_cauthor Craig Elliffe.
250 _a3rd edition.
264 1 _aWellington :
_bThomson Reuters,
_c[2024]
264 4 _c©2024
300 _axx, 980 pages ;
_c24 cm
336 _atext
_btxt
_2rdacontent
337 _aunmediated
_bn
_2rdamedia
338 _avolume
_bnc
_2rdacarrier
504 _aIncludes bibliographical references and index.
505 0 _aResidence-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.
520 _a"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.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.
650 0 _aBusiness enterprises, Foreign
_xTaxation
_xLaw and legislation
_zNew Zealand.
_9808675
650 0 _aInvestments, Foreign
_xTaxation
_xLaw and legislation
_zNew Zealand.
_9808314
650 0 _aDouble taxation
_zNew Zealand.
_9582177
942 _2ddc
_cB
948 _hNO HOLDINGS IN Z5A - 1 OTHER HOLDINGS
999 _c1899618
_d1899618