International and Cross-Border Taxation in New Zealand (eBook)

International and Cross-Border Taxation in New Zealand (eBook)

Professor Craig Elliffe

eBook - ProView

$190.00* RRP + GST

Date: 24/04/2015

Code: 9780864729002

Thomson Reuters, NEW ZEALAND

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Format Title Date Code Price (excl. GST)
Book International and Cross-Border Taxation in New Zealand (Book) 16/05/2015 9780864728999 $190.00 Add to cart
Book+eBook International and Cross-Border Taxation in New Zealand (Book + eBook Bundle) 16/05/2015 41708129 $247.00 Add to cart
eBook - ProView International and Cross-Border Taxation in New Zealand (eBook) 24/04/2015 9780864729002 $190.00 Add to cart

Description

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 and transfer pricing regime.

The book is designed to provide readers with an understanding of the legal principles and concepts which underpin international tax law and cross-border transactions and with practical guidance designed to assist them to navigate their way through this complex topic.

It begins with an introductory chapter explaining the history and concept of international taxation and the way in which New Zealand and other nations deal with international taxation transactions. The next four chapters provide comprehensive coverage of residence-base taxation; source-based taxation; and taxation of source based income. The final two chapters deal with double tax agreements and allocation of profits (thin capitalisation).

International and Cross-Border Taxation in New Zealand is an invaluable resource for lawyers and accountants as well as excellent guide for law for students studying this area of the law.

 

Winner of the 2015 JF Northey Memorial Book Award

This year's prize goes to "International and Cross-Border Taxation in New Zealand" - a work referred to by the adjudicators as "outstanding".

Professor Elliffe said about winning that it was simultaneously humbling and validating.

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Extracts from the CAANZ review by Peter Vial, Tax New Zealand Team Leader

"...the first book on international tax written from a New Zealand perspective for many years it fills a significant gap in the market."
"Highly recommended for anyone who works in tax – whether as an adviser, an in-house tax manager, a tax administrator, an academic or a student of tax."

Click the following link to open the full PDF review:
International and Cross Border Taxation in NZ, CAANZ Review

 

Extract from the LawTalk review by Neil Russ, convener of NZ's Law Society Tax Law Committee

"This is an easily accessible and valuable reference work. It should be on the bookshelf of every credible New Zealand tax practitioner and will almost certainly be an essential starting point for students and academic alike who are looking for a clear and comprehensive exposition of New Zealand's international and cross-border taxation framework."

Click the following link to open the full PDF review:
International and Cross Border Taxation in NZ, LawTalk Review

 

Extracts from the NZ Law Journal review by James Coleman, specialist tax lawyer

"This is a book of formidable intellectual rigour. It is a "must have" text book for anybody providing tax advice or involved in tax litigation."
"I am sure that this will be become one of those standard texts like Chitty on Contract or Cross on Evidence that goes through many editions and becomes a standard feature in the libraries of those who practice in this area."

Click the following link to open the full PDF review:
International and Cross Border Taxation in NZ, NZ Law Journal Review

 

Extract from the Australian Tax review by Professor Kerrie Sadiq, Queensland University of Technology

"... a comprehensive and well-written book which balances the theoretical aspects of international tax with the practical and pragmatic considerations..."

Click the following link to open the full PDF review:
International and Cross Border Taxation in NZ, Australian Tax Review

 

Extract from the NZ Journal of Taxation Law and Policy review by Dr David White,  University of Victoria

"... I am standing and clapping vigorously with both hands above my head...Its 765 pages will richly reward readers from its ambitious target audience of NZ tax advisors and administrators, foreign advisers, academic teachers and advanced students."

Click the following link to open the full PDF review:
International and Cross Border Taxation in NZ, NZ Journal of Taxation Law and Policy

 

Extract from the British Tax Review  - review by Glen Loutzenhiser

"In summary, this book is clearly a must-read and one-stop shop for anyone interested in international tax in New Zealand. The coverage of relevant topics is in-depth and comprehensive. The author has an engaging and easy-to-follow writing style and readers will appreciate his extensive use of worked examples and different types of diagrams, including investment flows, decision trees and even Venn diagrams. But this writer also agree with Philip Baker QC - this book also deserves a home on the bookshelves of international tax academics and practitioners around the globe. "

Click the following link to open the full PDF review:
International and Cross Border Taxation in NZ, British Tax Review

 

 

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