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By Hawes, Martin
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- RRP: $35.00
- $26.25
- Save $8.75
- In Stock At Publisher
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In 2021, The Trusts Act 2019 comes into force. This is the first major trust law reform in New Zealand in 70 years. Many of the key changes are aimed at making trust law more accessible to both lawyers and the public, strengthening the ability of beneficiaries to hold trustees to... account. Anyone involved in a family trust will need to find out about the changes introduced by this new Act. Many will choose to wind up the trust, and those that keep them will need to change how they manage them, so this book is an essential tool. A family trust offers you the benefits, use and control of your assets. Clear and straight-forward, and aimed at the layperson, Family Trusts includes up-to-date advice by New Zealand's leading financial writer, with real-life examples and answers to commonly asked questions throughout. This book has sold well over 120,000 copies since it was first published and is an essential book for anyone curious about family trusts or involved with a trust. 'In my experience, 75 per cent of family trusts in New Zealand are so badly arranged or managed that they could easily be attacked and overturned in court... managing a trust badly is a bit like insuring the contents of your house but then going on holiday and leaving the doors wide open,' says Martin Hawes. This is the one book anyone involved with a family trust should own.
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This practical and up-to-date guide explains how to establish a charity and covers the key legal, tax and accounting issues associated with charitable organisations and amateur sports clubs in New Zealand. It provides useful commentary on a number of issues that remain unsettled,... including restrictions on political activities and the treatment of pastors and ministers. There are plenty of examples in the text to illustrate the application of the relevant principles to a wide spectrum of situations.
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After 31 years... Major Tax Reform -- and what it means to you True overhaul of the tax law only happens about once every 30 years. In the past 75 years, the U.S. tax law has only seen three major revisions; one in 1954, the next in 1986 and most recently at the end of 2017. I ha...ve been fortunate as a tax professional to be heavily involved in the last two reforms. In 1986, I was a manager in the National Tax Department (NTD) of Ernst & Whinney (now Ernst Young). My primary responsibility during my three years there was to create, teach and administer tax courses to the Firm's U.S. tax professionals. Just as I arrived in the summer of 1985, I discovered that much of NTD's resources were being devoted to following the tax reform bill that had been introduced that year. This gave me, as a young tax professional, some amazing insight into the legislative process as well as the horse trading for tax reform. President Reagan wanted two things; simplicity (the 1985 act was call the Tax Simplification Act of 1985) and he wanted it to be revenue neutral (no net increase to the deficit). It took another year before bill was finally passed as the Tax Reform Act of 1986. (Simplicity took a back seat to other goals of the reform.) In 1986 the big winners from tax reform were individuals, with significantly lower tax rates, insurance companies (who got by relatively unscathed) and businesses. The big loser was real estate investors (the passive loss rules were used as a last-ditch effort to make a revenue-neutral bill. The result a few years later was the Savings and Loan debacle accompanied by a massive real estate depression and the government bailing out real estate through the RTC (Resolution Trust Corporation). Fast forward 31 years to 2017. President Trump had promised economic stimulus and had stumbled out of the blocks with the failure to repeal ObamaCare. Everyone thought tax reform would take two years to complete like it had in 1985-1986. Instead, the Republican-contr
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We are well aware of the rise of the 1% as the rapid growth of economic inequality has put the majority of the world's wealth in the pockets of fewer and fewer. One much-discussed solution to this imbalance is to significantly increase the rate at which we tax the wealthy. But wi...th an enormous amount of the world's wealth hidden in tax havens-in countries like Switzerland, Luxembourg, and the Cayman Islands-this wealth cannot be fully accounted for and taxed fairly. No one, from economists to bankers to politicians, has been able to quantify exactly how much of the world's assets are currently hidden-until now. Gabriel Zucman is the first economist to offer reliable insight into the actual extent of the world's money held in tax havens. And it's staggering. In The Hidden Wealth of Nations, Zucman offers an inventive and sophisticated approach to quantifying how big the problem is, how tax havens work and are organized, and how we can begin to approach a solution. His research reveals that tax havens are a quickly growing danger to the world economy. In the past five years, the amount of wealth in tax havens has increased over 25%-there has never been as much money held offshore as there is today. This hidden wealth accounts for at least $7.6 trillion, equivalent to 8% of the global financial assets of households. Fighting the notion that any attempts to vanquish tax havens are futile, since some countries will always offer more advantageous tax rates than others, as well the counter-argument that since the financial crisis tax havens have disappeared, Zucman shows how both sides are actually very wrong. In The Hidden Wealth of Nations he offers an ambitious agenda for reform, focused on ways in which countries can change the incentives of tax havens. Only by first understanding the enormity of the secret wealth can we begin to estimate the kind of actions that would force tax havens to give up their practices. Zucman's work has quickly become the gold standard for q
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This book is to honour the Chinese who left China between 1880 to 1930 looking for a better life and paid a tax to enter New Zealand.
This book has assembled the information from:
1 An informal hand written collection in alphabetical order of the Chinese who arrived in Auckland....
2 The 'poll tax certificate butts' were in numerical sequence and showed the details of each Chinese who had arrived and paid the required tax, their name, age, date and place of birth, departure port and vessel .
3 Naturalisation records and supporting letters contained a lot of personal information For a brief period of time Chinese could be naturalised and become New Zealand citizens..
4 Alien Registration documents contain much personal information including the current and past addresses.
5 Paper Past's information, an archival resource within the National Library of NZ and information held by Wikipedia
6 Chinese New Zealand Oral History Foundation (Inc) interviews'
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These expert papers review the principal themes dominating tax debate and reform at the end of the 20th century. They seek to explain how these issues have evolved, their current implications, and their possible or probable future directions. The papers are presented in honour of... John G. Head.
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This new 250 page book from Bloomsbury Professional will provide you with comprehensive, post-Finance Act coverage of the new revised tax rates,allowances and reliefs for JUST GBP12! For ONLY GBP12 you'll have all the data you need to calculate your client's tax liabilities. Cont...ents: Personal Taxation; Expenses and Benefits; PAYE; Shares and Share Options; Taxation of Investment Income; Taxation of Business Profits; Taxation of Companies; Capital Gains Tax; Inheritance Tax; Capital Allowances; Stamp Taxes; Value Added Tax; Insurance Premium Tax; Landfill Tax; Aggregates Levy; Air Passenger Duty; Climate Change Levy; Fuel Duty; Vehicle Excise Duty; National Insurance Contributions; Tax Credits; State Benefits and Statutory Payments; National Minimum Wage; General
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Addresses one of the most important social and economic issues in modern welfare states: public policy for retirement savings. This book explores the events, environment and personalities that combined to form the current policy arrangements in Australia & New Zealand.
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Dealing with taxation, this title states that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. It aims to examine (and debunk) 3 major ideologies, namely, the ideology of ability, the ideology of deterrents, and the ideology of e...quity, which are used to justify various reforms of the tax system.
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Offers a clear explanation of Italy's tax system, providing a side-by-side presentation of the official Italian text on income taxes and the English translation.
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