The New Zealand Law Journal: NZLJ., Volume 43Butterworths, 1967 - Law |
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Page 18
... regard may be had to the machinery provisions in the U.K. Income Tax Act 1952 and the N.Z. Land and Income Tax Act 1954 regarding the application of double taxation agreements generally . It is inconceivable that legislation should be ...
... regard may be had to the machinery provisions in the U.K. Income Tax Act 1952 and the N.Z. Land and Income Tax Act 1954 regarding the application of double taxation agreements generally . It is inconceivable that legislation should be ...
Page 62
NZLJ. with regard to New Zealand law " . The only reference to the law of N.Z. in this regard , as it stood prior to the Income Tax Assessment Act 1957 , is in para . 4 of the case stated : 66 Under s . 77 of the Land and Income Tax Act ...
NZLJ. with regard to New Zealand law " . The only reference to the law of N.Z. in this regard , as it stood prior to the Income Tax Assessment Act 1957 , is in para . 4 of the case stated : 66 Under s . 77 of the Land and Income Tax Act ...
Page 155
... regard to benefits arising from the arrange- ment , namely , the direction that the Court may have regard to all benefits which may accrue to the person directly or indirectly in consequence of the arrangement , including the welfare ...
... regard to benefits arising from the arrange- ment , namely , the direction that the Court may have regard to all benefits which may accrue to the person directly or indirectly in consequence of the arrangement , including the welfare ...
Contents
Road Toll | 1 |
PRACTICAL POINTS | 3 |
ScorpioIn Your ArmchairAnd Mine 21 | 21 |
Copyright | |
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