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
Nick Bland Barney Cumberland Paul Windeatt
Nick Bland
Senior Associate
Simpson Grierson
Auckland
Barney Cumberland
Partner
Simpson Grierson
Auckland
Paul Windeatt
Senior Associate
Simpson Grierson
Auckland

Questions?

In order to assist us in reducing spam, please type the characters you see:

You might also be interested in ...