TIB index based from the NZ Tax Information Bulletin - kwister.net
Category anti-avoidance
Current Time (NZ)
13:07:23
28 Dec 2024
13:07:23
28 Dec 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category anti-avoidance
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - ANTI-AVOIDANCE RULE FOR THE TEST GROUPING CONCESSION |
| Volume 29 issue 005 | TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Clarification of empowering provision for New Zealands double tax agreements |
| Volume 30 issue 005 | QB 18/08: Binding rulings - Effect of the Commissioner changing her mind in relation to the application of s BG 1 |
| Volume 31 issue 003 | BEPS - Administrative measures - DEFINITION OF LARGE MULTINATIONAL GROUP |
| Volume 31 issue 003 | BEPS - Administrative measures - REQUESTING INFORMATION FROM LARGE MULTINATIONAL GROUPS |
| Volume 31 issue 003 | BEPS - Permanent establishment anti-avoidance rules |
| Volume 31 issue 003 | BEPS - Hybrid and mismatch rules |
| Volume 31 issue 004 | Remedial items - BEPS REMEDIAL - SECTION GB 54 - PERMANENT ESTABLISHMENT AVOIDANCE |
| Volume 31 issue 004 | Remedial items - ASSOCIATED PERSONS ANTI-AVOIDANCE RULE FOR LAND SALES |
| Volume 32 issue 006 | IS 20/03: Income tax - sections GB 3B and GB 4 of the Income Tax Act 2007 - temporary loss carry-back regime |