Tax Issues with Liquidation Start and End Dates
Today Inland Revenue issued an exposure draft on the topic of when a particular form of liquidation starts.
Today Inland Revenue issued an exposure draft on the topic of when a particular form of liquidation starts.
Most tax lawyers my age will remember Prof John Prebble QC's book The Taxation of Property Transactions.
There are some overseas investment products that fall within the category of a foreign life insurance entitlement but also meet the definition of a foreign superannuation scheme. This is problematic.
Frequently, when analysing cross border GST situations, there are multi-party contracts involved. That can complicate the analysis. This article looks at the three common types of multi-party contractual arrangements.
Anyone who has been involved in the Mutual Agreement procedure found in our DTA’s will know that the process does not always produce an outcome.
The tax bill just introduced to Parliament is billed by the Government as pro-economic recovery and it is in lots of ways it is.
On 6 May 2020 the Court of Appeal issued its judgment in The Church of Jesus Christ of Latter-Day Saints Trust Board v CIR[2020] NZCA 143.
The government has announced its COVID-19 Small Business Cash Flow Loan (SBCS) scheme to help small businesses.