1997 Tax Conference
Subtitle: 6-8 November 1997, Rotorua
Series: Professional development conference paper -- no. S.545; Professional development course paper -- no. S.545
Publisher: Institute of Chartered Accountants of New Zealand
Published: 1997
Place of publication: Wellington
Language: eng
Subjects: Double taxation; Taxation; Law and legislation; Congresses; Tax deductions
Notes: Includes bibliographical references.
Table of contents: title: Deductions; title: revenue/capital distinction / Niels Campbell; title: Capital/revenue assessability / Richard Green; title: GST issues / Lance Heenan; title: Transfer pricing / Julia Hoare; title: Accruals / Alan Judge; title: Taxable bonus issues / Casey Plunket; title: Double tax treaties / John Prebble; title: Case study : Trusts / Denham Martin & Bill Somerville; title: Discussion paper : Penalties / Greg Cole, David Simcock; title: Discussion paper : Transfer pricing / Robin Oliver and Paul Cooper; title: Discussion paper : Disputes / Ross Stitt, Tim Walton; title: Discussion paper : Suggested solutions, penalties / Greg Cole, David Simcock; title: Quirks I : Transfer pricing dangers for non-resident lenders / Stuart Hutchinson; title: Quirks I : Section LE 3 holding companies / Don Le Quesne; title: Quirks I : Depreciation of secondhand goods / John Waugh; title: Quirks II : Pot pourri / Stuart Hutchinson; title: Quirks II : Exiting a consolidated group / Don Le Quesne; title: Quirks II : Land disposals / John Waugh.; title: The impact of accounting and economic principles on taxation law / Ivor Richardson; title: Winebox / Geoff Harley; title: Quiz : disputes / Ross Stitt, Tim Walton.