Public perceptions--the need for balance
- A Note From the Editor-in-Chief. // Journal of State Taxation;May/Jun2006, Vol. 24 Issue 4, p3
The article discusses various reports published within the issue including one by Maryann Gall and Laura Kulwicki on the holdings in New Mexico, Oklahoma, and New Jersey economic presence cases and another by Carol Kokinis-Graves on the positions of a number of U.S. states.
- Developments in UK taxation. Donaghy, Eamonn // Accountancy Ireland;Apr98, Vol. 30 Issue 2, p24
Reports on developments in taxation in Great Britain as of April 1998. Includes corporation tax; Fixed profit car scheme; Stamp duty; Employment termination settlements; Professional income; Property development schemes.
- Chartered Accountants taxation summary. // Accountancy Ireland;Apr98, Vol. 30 Issue 2, p47
Reports on developments related to taxation in Ireland as of April 1998. Includes disclosure day for provision of information by public bodies; Revenue and revenue audit; Compliance deadline; Tax cases.
- VAT AND E-COMMERCE. Campbell, Niall // Accountancy Ireland;Aug2000, Vol. 32 Issue 4, p8
Reports on the proposal of the European Union Commission to tax non-European Union suppliers. Value-added tax on non EU suppliers; Problems with the proposal; Enforcement difficulties.
- Wine-box inquiry. Owens, Jeff // Chartered Accountants Journal;Oct97, Vol. 76 Issue 9, p50
Summarizes several taxation issues from the report of the Wine-box inquiry released in New Zealand. General avoidance provisions; Form and substance of a transaction; Liquidation of companies to avoid impact of assessments; Legal professional privilege.
- Penalties regime. Owens, Jeff // Chartered Accountants Journal;Oct97, Vol. 76 Issue 9, p51
Looks at the application of penalties in the context of taxation in New Zealand. Automatic application of penalty for lack of reasonable care; Goods and Services Tax timing issues; Reliance on an agent; Penalties applying to agents.
- Compliance and penalties--IRD perspective. Barrand, Peter // Chartered Accountants Journal;Oct97, Vol. 76 Issue 9, p52
Responds to an article on tax compliance and penalties from the perspective of the Inland Revenue Department of New Zealand. Description of the penalties regime; Shortfall penalty assessments; Disputes process.
- Form and substance. Russell, David // Chartered Accountants Journal;Oct97, Vol. 76 Issue 9, p53
Deals with the issue of form and substance in New Zealand taxation. Tax avoidance; Tax law of the 1980s; Importance of form in tax laws; Commercial reality in tax deals.
- Top-up payments of terminal tax. Owens, Jeff // Chartered Accountants Journal;Nov97, Vol. 76 Issue 10, p30
Focuses on the payment of terminal tax. Late-payment of terminal tax penalty; Granting of relief by remission; Inclusion in the Tax Administration Act; Remittance of penalty; Provisions of the Taxation Bill of 1997; Due date for income tax application.