This book is only available in PDF format
Published: 17 September 2013
Pages: 83
There is no introduction for this publication.
- Tax Drivers in Structuring Foreign Investment into New Zealand
- Structuring Considerations
- New Zealand Company as The Acquisition Vehicle
- Direct Acquisition by Us Co And Us LLC ("Branch" Structure)
- Limited Partnership as The Acquisition Vehicle
- Recommended Structure
- Topical Related Non-Tax Issues
- Latest Charity and Not-For-Profit Developments
- Preliminary Matters
- General Income Tax Exemptions Available to Charities & Not-For-Profits
- Withholding Tax & Investment Taxation Issues for Tax-Exempt Entities
- Tax Treatment of Non-Exempt/Taxable Charities & Not-For-Profits
- Tax Incentives for Charitable or Other Public Benefit Gifts
- Specific Tax Administration Issues for Charities & Not-For-Profits
- Tax Treatment of Remuneration/Reimbursement of Personnel
- GST Treatment of Non-Profit Bodies Under the Gst Act
- Topical Tax Compliance and Enforcement Issues
- Status of The Commissioner's Advice
- Case Study: Taxpayer Specific Opinion
- Case Study: Remission of Interest and Penalties
- Case Study: Official Statement
- Case Study: Retraction of Public Statement
- Case Study Continued: More Favourable Tax Position
- Case Study: Court Decision
- Section 17 Notices
- Why an Operational Statement?
- Case Study: Informal Request
- Case Study Continued: Documents
- Case Study Continued: Q&A
- Case Study Continued: Full Disclosure
- Income Tax, Residence And "Permanent Place of Abode"
- What is a PPOA?
- Case Study: 3 Year Secondment
- Case Study: Tenanted Residential Property
- Current Tax Issues in Relation to Property
- Previous Income Tax Treatment of Lease Inducement and Surrender Payments
- Inland Revenue Review
- New Income Tax Treatment: Lease Inducement (And Similar) Payments
- New Income Tax Treatment: Lease Surrender (And Similar) Payments
- Broader Proposals for The Taxation of Land Right Payments