Taxation (Neutralising Base Erosion and Profit …

Special Report - New rules for taxing controlled …

Page 1 13 October 2009 A special report from the Policy Advice Division of Inland Revenue New rules for taxing controlled foreign companies and foreign

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Cabinet paper - Base erosion and profit shifting …

Office of the Minister of Revenue . Cabinet . BASE EROSION AND PROFIT SHIFTING (BEPS) – UPDATE ON THE NEW ZEALAND WORK PROGRAMME . …

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The New Zealand tax system and how it compares ...

2011/12 to New Zealand’s company tax rate, it is higher than the OECD average, reflecting the international trend to lower rates for company tax, as shown in Figure 9. The Australian rate in Figure 9 is the standard rate; small business entities (turnover less

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CONVENTION BETWEEN AUSTRALIA AND NEW …

1 convention between australia and new zealand for the avoidance of double taxation with respect to taxes on income and fringe benefits and the prevention …

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The taxation of lease inducement payments

The taxation of lease inducement payments An officials’ issues paper July 2012 Prepared by the Policy Advice Division of Inland Revenue and the New Zealand Treasury

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Special report: employee allowances - Tax Policy, …

Background Over recent years there have been some significant concerns around the tax treatment of employer-provided accommodation, accommodation payments, and other

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Related parties debt remission - Inland Revenue …

First published in February 2015 by Policy and Strategy, Inland Revenue, PO Box 2198, Wellington, 6140. Related parties debt remission – an officials’ issues paper.

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Taxation of employee share schemes: start-up companies ...

1 Taxation of employee share schemes: An officials’ issues paper, Inland Revenue (May 2016). 2 Tax treatment of employee share schemes further consultation– , Inland Revenue (September 2016). 3 Taxation (Annual Rates for 2017–18, Investment and Employment Income, and Remedial Matters) Bill.

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Automatic exchange of information - Tax Policy, Inland …

The standard is usually referred to as “Automatic Exchange of Information”, “AEOI”, or the “AEOI standard”. AEOI is a global initiative, led by the G20 and OECD, to address the international problem of “offshore tax evasion” (that is, evading tax by hiding wealth in offshore accounts).

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KiwiSaver Amendment Regulations 2007

r 4 KiwiSaver Amendment Regulations 2007 2007/152 ‘‘28 Termination of participation in mortgage diversion facility ‘‘(1) This regulation applies if— ‘‘(a) a provider of a KiwiSaver scheme or a mortgagee decides to terminate participation in the mortgage diversion facility in respect of all or any members

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www.bsmco.net

BANSI S. MEHTA & CO. Finance Bill, 2017 - Analysis CHARTERED ACCOUNTANTS Privileged & Confidential 3 For Private Circulation Only INDEX Chapter Content Page No.

  2017

Common Reporting Standard (CRS) Guidance Notes

Common Reporting Standard (CRS) Guidance Notes 5 February 2018 Compliance Requirements for Income Tax (Automatic Exchange of Financial Account

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CBDT issues FAQs on computation of book profit …

© 2017 KPMG, an Indian Registered Partnership and a member firm of the KPMG network of independent member firms affiliated with …

  2017

Income Tax - SARS

Tax Guide for Small Businesses 2016/2017 i Tax Guide for Small Businesses 2016/2017 . Preface This guide is a general guide dealing with the …

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Determining the Discount for Lack of …

32 INSIGHTS • WINTER 2017 www .willamette .com inTroducTion Business valuations prepared for gift and estate tax purposes usually involve the valuation of a privately

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The Renewable Fuel Standard (RFS): An Overview

The Renewable Fuel Standard (RFS): An Overview Congressional Research Service 1 Introduction Established by Congress as an amendment to the Clean Air Act, the Renewable Fuel Standard

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NATIONAL DIPLOMA: LEGAL ASSISTANCE …

P 21 F H 3 MCL300T Mercantile Law for Paralegals III (0,250) Mercantile Law for Paralegals IIA Mercantile Law for Paralegals IIB FIRST SEMESTER