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Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
Published: 2013-07-01
Total Pages: 377
ISBN-13: 1775470032
DOWNLOAD EBOOKFully consolidates the Goods and Services Tax Act 1985 to 1 January 2013. A comprehensive summary of amendments, history notes and full index are included.
Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
Published: 2013-07-01
Total Pages: 3149
ISBN-13: 1775470059
DOWNLOAD EBOOKThe Income Tax Act 2007 is consolidated to 1 January 2013 and includes a comprehensive summary of amendments, detailed history notes and indexes.
Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
Published: 2013-07-01
Total Pages: 1777
ISBN-13: 1775470067
DOWNLOAD EBOOKConsolidates the following legislation to 1 January 2013: Tax Administration Act 1994; Taxation Review Authorities Act 1994; Stamp and Cheque Duties Act 1971 (Pt VIB only: approved issuer levy provisions); International Tax Agreements. A comprehensive summary of amendments, detailed history notes and indexes are included.
Author: Robert F. van Brederode
Publisher: Springer
Published: 2017-03-06
Total Pages: 435
ISBN-13: 9811034656
DOWNLOAD EBOOKThis book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.
Author: IBP, Inc.
Publisher: Lulu.com
Published: 2018-05-07
Total Pages: 287
ISBN-13: 1433065371
DOWNLOAD EBOOK2011 Updated Reprint. Updated Annually. Dubai Starting Business (Incorporating) in....Guide
Author: Charlène Adline Herbain
Publisher: Primento
Published: 2015-05-04
Total Pages: 227
ISBN-13: 2879747880
DOWNLOAD EBOOKMost major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected. The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence.
Author: Mervyn Dendy
Publisher: Siber Ink
Published: 2012-09-25
Total Pages: 82
ISBN-13: 1920025669
DOWNLOAD EBOOKSection 11(2)(k) of the Value-Added Tax Act 89 of 1991 provides for the zero-rating of a supply of services where the services are physically rendered outside the Republic. In this monograph, the author analyses that provision and other relevant sections of the VAT Act, with a view to determining whether it is possible to zero-rate 'imported services' falling within the ambit of section 7(1)(c) of the Act where work is performed outside the Republic but the product of that work (for example a computer program) is supplied to a South African consumer for use within the Republic otherwise than in the making of taxable supplies. The meaning of the word 'rendered' in section 11(2)(k) is determined in the light of the governing rules of statutory interpretation, after which the controversial decisions in ITC 1812 and Metropolitan Life Ltd v Commissioner for South African Revenue Service are subjected to detailed and penetrating analysis in order to assess whether section 11(2) as a whole can, contrary to those decisions, apply to 'imported services'.
Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
Published: 2013-07-01
Total Pages: 1685
ISBN-13: 1775470024
DOWNLOAD EBOOKThe Master Tax Guide, New Zealand’s most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2012/2013 and future tax years. The commentary is concise and easy to read. The new edition also includes discussion of various proposals introduced under the Taxation (Livestock Valuation, Assets Expenditure and Remedial Matters) Bill, including: proposed mixed use asset rules; new calculation methods for some foreign currency hedges; GST changes, including a new zero-rating rule; further livestock valuation changes.
Author: Anne Michèle Bardopoulos
Publisher: Springer
Published: 2015-03-31
Total Pages: 367
ISBN-13: 3319154494
DOWNLOAD EBOOKThis book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems. It addresses the highly relevant eTax issue and argues that while VAT may not be the ultimate solution with regard to taxing electronic commerce, it can be demonstrated to be the most effective solution to date. The book analyzes the application and the effectiveness of traditional income tax principles in contradistinction to VAT principles. Taking into account rapidly ameliorating technology, the book next assesses the compatibility between electronic commerce and diverse systems of taxation. Using case studies of Amazon.com and Second Life as well as additional practical examples, the book demonstrates the effectiveness of VAT in respect of electronic commerce and ameliorating technology in the incalculable and borderless realm of cyberspace.
Author: Nigar Hashimzade
Publisher: Routledge
Published: 2017-10-02
Total Pages: 676
ISBN-13: 1317377079
DOWNLOAD EBOOKAn inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.
