The New Zealand Law Journal: NZLJ.Butterworths, 1997 - Law |
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Page 85
... taken into account . Many of these factors again are very subjective and will no doubt be exercised in a manner which creates an element of discretion on the part of the IRD . BUSINESS TAXPAYERS Several factors will be taken into ac ...
... taken into account . Many of these factors again are very subjective and will no doubt be exercised in a manner which creates an element of discretion on the part of the IRD . BUSINESS TAXPAYERS Several factors will be taken into ac ...
Page 87
... taken by the taxpayer . OPINION SHOPPING Opinion shopping is not going to be the answer when a taxpayer is looking to enter into an arrangement which carries some risk . The onus of proof is going to be on the taxpayer to demonstrate ...
... taken by the taxpayer . OPINION SHOPPING Opinion shopping is not going to be the answer when a taxpayer is looking to enter into an arrangement which carries some risk . The onus of proof is going to be on the taxpayer to demonstrate ...
Page 180
... taken or that an acceptable interpretation is available , a need to document steps taken by taxpayers becomes an additional burden . However , it will be an essential burden , and if not undertaken there will be an exposure to much ...
... taken or that an acceptable interpretation is available , a need to document steps taken by taxpayers becomes an additional burden . However , it will be an essential burden , and if not undertaken there will be an exposure to much ...
Contents
Lawyers and accountants where | 7 |
Advertising Manager | 36 |
Elisabeth Burgess | 72 |
Copyright | |
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