LexisNexis Key Cases: Tax provides busy practitioners with summaries of the most important New Zealand and international cases.
Published: 01 December, 2012
Publisher: LexisNexis New Zealand
LexisNexis Key Cases: Tax provides busy practitioners with summaries of the most important New Zealand and international cases.
Lawyers, accountants, and other tax professionals will benefit from the concise summaries of major decisions, or assistance in identifying whether further researching into an issue is required.
Chapter 1 - Nature and quality of income
Chapter 2 - Specific income regimes
Chapter 3 - Deductions
Chapter 4 - Timing of income derivation and deductions
Chapter 5 - Avoidance
Chapter 6 - Taxation of specific entities
Chapter 7 - Statutory interpretation
Chapter 8 - Losses
Chapter 9 - Residence
Chapter 10 - Tax treaties
Chapter 11 - Goods and services tax