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Dissertations / Theses on the topic 'Tax law - New Zealand'

Author: Grafiati

Published: 4 June 2021

Last updated: 9 February 2022

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1

Than, Tut. "The Court of Appeal decision in Accent Management Ltd v CIR [2007] NZCA 230 Statutory interpretation in New Zealand tax avoidance law : a thesis submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business, 2007." Click here to access this resource online, 2007. http://hdl.handle.net/10292/416.

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2

Hamid, Suhaila Abdul. "Tax compliance behaviour of tax agents: a comparative study of Malaysia and New Zealand." Thesis, University of Canterbury. ACIS, 2014. http://hdl.handle.net/10092/9426.

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Tax agents have important roles in tax systems as both advocates for their clients and intermediaries for the tax authorities. The roles of tax agents are becoming more challenging with the changes in the tax landscape, such as with the implementation of the self-assessment systems (SAS) which transfers more responsibility to taxpayers to comply with their tax obligations and who in turn, rely on tax agents to comply with the tax laws. This study examined some selected factors in understanding the tax agents’ tax compliance behaviour by extending the Theory of Planned Behaviour, by including t

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3

Fleming, M. W. A. "Price discrimination law : developing a policy for New Zealand." Thesis, University of Canterbury. Accounting and Information Systems, 1985. http://hdl.handle.net/10092/2736.

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The purpose of this thesis is to develop a policy towards anticompetitive price discrimination in New Zealand. Price discrimination occurs where the ratio of price to cost in two sales differs. Legislation against price discrimination may be enacted as part of our Competition Law, a set of laws designed to promote efficiency and competition in industry and commerce. The first section of this thesis examines the economics of price discrimination and its effects on efficiency, income distribution and competition. We conclude that the effects are ambiguous and depend upon the circumstances in whi

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4

Schofield, Simon anthony. "The law of climate change mitigation in New Zealand." Thesis, University of Canterbury. Law, 2012. http://hdl.handle.net/10092/10347.

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As the world strives to reduce greenhouse gas emissions to mitigate climate change, the law has a crucial role to play in supporting mitigation solutions. Starting with the common law's potential for the development of a climate change tort in New Zealand, this thesis analyses the applicability of New Zealand's environmental land use planning law before turning to how an New Zealand emissions unit under the Climate Change Response Act 2002 will work in theory and practice to reduce greenhouse gas emissions. This thesis argues that the operation of corporations to drive these reductions as well

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5

Sawyer, Adrian John. "Company average effective tax rates : a conceptual framework within the New Zealand experience." Thesis, University of Canterbury. Accounting and Information Systems, 1993. http://hdl.handle.net/10092/2704.

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The impact of effective tax rates on tax policy formation has intensified since the major developments of the mid 1980s in the United States. In New Zealand the level of attention has been appreciably lower. This study critically reviews the effective tax rate literature from the United States, Canada, United Kingdom and Australasia, with the objective to isolate the essential findings of the research and to develop issues for consideration in New Zealand. A conceptual framework is developed for the measurement of average effective tax rates (AETRs) in New Zealand, incorporating an empirical a

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6

Wu, Rebecca Chieh. "A Study on the Appropriateness for Adopting ‘Universal’ Definitions for Tax Compliance and Non-Compliance: A New Zealand Case Study Approach." Thesis, University of Canterbury. Accounting and Taxation, 2012. http://hdl.handle.net/10092/7609.

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Issues and problems associated with the seriousness of tax non-compliance have increased dramatically over the years due to the widening tax gaps experienced by governments worldwide as a result of sophisticated transactions. To add to the severity of the situation are the concerns surrounding the difficulties associated with our abilities in defining what is meant by tax compliance, non-compliance and their relevant sub-categories. This study reviews both the international existing literature and New Zealand case law to examine how the concepts have (or have not) been defined over the years w

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7

Mzila, Thembelihle. "An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/80489.

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South Africa has adopted a general anti-avoidance rule (GAAR) as one of the methods to combat the innovative tax avoidance schemes into which taxpayers may enter. Nevertheless, since its introduction it has undergone numerous amendments due to weaknesses highlighted by its failures in court. Yet, since its most recent amendment in 2006, the efficacy of the South African GAAR has not been established as it has not been tested in the courts. This study addresses this concern by employing a ‗structured pre-emptive analysis‘ to identify the weaknesses of the South African GAAR when compared to its

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8

McHugh, Paul Gerard. "The aboriginal rights of the New Zealand Maori at common law." Thesis, University of Cambridge, 1988. https://www.repository.cam.ac.uk/handle/1810/244948.

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In 1840 the indigenous Maori tribes of New Zealand ceded the sovereignty of New Zealand to the British Crown in return for the protection of the chiefs' rangatiratanga (internal government of the tribe) and the tribes' lands, forests, and fisheries. This agreement is known as the Treaty of Waitangi. This thesis considers the extent to which the common law of England recognised the rights embodied in the Treaty of Waitangi upon the Crown's assumption of the territorial sovereignty over New Zealand. Since the principles of the common law developed in an organic manner through the history of Brit

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9

Hodson, Alistair Graham. "John George Russell and His Impact on New Zealand Tax Jurisprudence: An Investigative Analysis." Thesis, University of Canterbury. School of Law, 2013. http://hdl.handle.net/10092/7683.

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Mr John George Russell holds a special place in New Zealand’s relatively brief tax history. He is a person who has challenged Inland Revenue’s authority and the taxing statutes more than any other individual. If Mr Russell had followed his father’s early advice and studied engineering he may have taken over the family farm on the outskirts of Hamilton and by now have been enjoying a peaceful retirement. Instead, his enjoyment of the accounting subjects taken at college, which he had enrolled into in error, ultimately led him to becoming a leading figure in the development of the then emerging

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10

Moorman, David Guy. "Vertical restraints in the distribution process under New Zealand competition law." Thesis, University of British Columbia, 1989. http://hdl.handle.net/2429/27353.

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The law relating to vertical restraints in the distribution process has sparked probably more controversy than any other area of competition law over the last 20 years. The debate has been fought out most fiercely between economists of various ideological schools invoking arguments of the importance of economic efficiency versus the need to protect small businesses and the freedom of sellers to choose their own methods of distribution. This has generated an extensive body of literature particularly in the United States. Surprisingly little however has been written in Australia or New Zealand o

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11

Birdling, Malcolm David. "Correction of miscarriages of justice in New Zealand and England." Thesis, University of Oxford, 2012. http://ora.ox.ac.uk/objects/uuid:2dae4513-4fd2-40cd-bb6a-dbba696d6d7f.

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This thesis sets out to provide a deep analysis of the mechanisms for review of convictions in New Zealand and England after initial appeal rights are exhausted, and to identify the key areas of similarity and difference between these systems, the reasons for these differences, and their implications. The appeal systems in each jurisdiction are briefly examined, alongside the pressures and restrictions on their functioning. Particular attention is paid to the options for appeal out of time, and for revisiting appeal decisions if new material comes to light. The main discussion is of the specia

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12

Sung, Sally Ki-Youn. "Responding to Climate Change: A Carbon Tax or an Emissions Trading Scheme? A New Zealand Perspective." Thesis, University of Canterbury. Accountinig and Information Systems, 2011. http://hdl.handle.net/10092/6934.

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Consequences of global warming and climate change issues have become more apparent over the last several decades. Heat waves, floods, tornados and storms are not just natural disasters occurring elsewhere, but they are now serious environmental catastrophes threatening New Zealand (NZ) and nearby countries as a result of continously escalating greenhouse gas (GHG) emissions. Thus, the Kyoto Protocol was prepared for countries to work collaborately to provide a solution through encourging countries to commit themselves to reducing their individual share of the total GHG emissions. To date, NZ h

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13

Bayley, John Edward. "A Doctrine of Good Faith in New Zealand Contractual Relationships." University of Canterbury. Law, 2009. http://hdl.handle.net/10092/2862.

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The majority of established legal systems are predisposed to the express recognition of good faith in contract. The apparent pressure for harmonisation of contract law arising from globalisation and political union will necessitate the Anglo-Commonwealth common law countries addressing their historical resistance to the observance of a general obligation of good faith. Accordingly this thesis appraises whether there is a requirement for a universal doctrine of good faith in New Zealand contractual relationships. The manuscript focuses on a prospective common law doctrine operating primarily as

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14

Booth, Kay Lenore, and n/a. "Rights of public access for outdoor recreation in New Zealand." University of Otago. Department of Tourism, 2006. http://adt.otago.ac.nz./public/adt-NZDU20070208.142035.

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This thesis explores the nature of public access rights for outdoor recreation in New Zealand. It aims to improve understanding of these rights by examining the New Zealand public policy framework for public access, the social constructions of access rights and the interaction of these dimensions via analysis of two contemporary New Zealand access issues: the foreshore access debate and the state-sponsored Land Access Review. An institutional arrangements framework forms the study�s conceptual basis and is critiqued for its value in the examination of rights of public access. Multiple qualitat

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Brown, Hayley Marina. "'A Woman's Right to Choose': Second Wave Feminist Advocacy of Abortion Law Reform in New Zealand and New South Wales from the 1970s." Thesis, University of Canterbury. History, 2004. http://hdl.handle.net/10092/948.

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This thesis interrogates the abortion debate in New Zealand and New South Wales over the period 1970 to the present from a feminist perspective. The arguments of this thesis are five fold. First, it argues that abortion was the central issue for second wave feminists in the 1970s because they believed that until women had complete control over their bodies any other gains made by the movement would be of little significance. Second, feminists who did not support abortion law reform left the mainstream movement and set up their own groups because that movement was not prepared to tolerate a div

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Ng, Mei Lin, and n/a. "In Search of the 'Golden Thread': Common Law Interactions With Indigenous Law in Canada, Australia and New Zealand." Griffith University. Griffith Law School, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20070314.163150.

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The thesis explores the interactions of the common law with indigenous law in three jurisdictions: Australia, New Zealand and Canada. Case law involving family, criminal and land law is examined in detail, to establish how the common law has interacted with indigenous law. Two aspects of common law interactions are explored: judicial approaches to the recognition of indigenous law; and, judicial perceptions about the relationship between the common law and indigenous law. Courts faced with indigenous law have taken one of three approaches to recognising it. These are respectively referred t

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Roberts, Justin Esrom. "The proposed new gambling tax in South Africa." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1639.

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In the 2011/2012 Budget Speech delivered by the Minister of Finance, Pravin Gordhan, it was announced that a 15% withholding tax on gambling winnings above R 25 000 was to be introduced with effect from 1 April 2012. This treatise was undertaken to critically analyse the different elements of the proposed new withholding tax. It was established that the fiscus already benefits significantly from the gambling industry and levies and taxes from the gambling industry dwarf the revenue SARS collect from other forms of taxes such as Donations tax and Estate Duty tax. The necessity, therefore, of ta

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Cheer, Ursula Jan. "Reality and Myth: The New Zealand Media and the Chilling Effect of Defamation Law." University of Canterbury. Law, 2008. http://hdl.handle.net/10092/3050.

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In 2001, I began the field work in an empirical study of the laws of defamation in New Zealand. This study involved a comprehensive mail-out survey of the New Zealand media, and an adapted survey of defamation lawyers, which were designed to discover how the laws of defamation affected both groups, and what the respondents thought about those laws. The survey was augmented by an extensive search of defamation court files in the most important New Zealand High Court registries. The question behind the survey was essentially whether New Zealand’s defamation laws have a chilling effect on the med

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19

Scrollini, Mendez Fabrizio. "Right to information arenas : exploring the right to information in Chile, New Zealand and Uruguay." Thesis, London School of Economics and Political Science (University of London), 2015. http://etheses.lse.ac.uk/3361/.

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The Right to Information (RTI) – a right every individual has to access public information held by governments – is now established in more than 100 countries. RTI laws set up a new logic in government: availability of public information is the principle and secrecy the exception. RTI laws create new public information arenas where several actors request, release and use public information for several purposes. In this work, I seek to explore why RTI arenas based on similar principles, work differently leading to different outputs. My explanation is based on a historical- institutionalist pers

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20

Van, der Merwe Anika. "A comparative study of tax relief measures for small and medium enterprises in South Africa and New Zealand." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/31069.

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The Government of South Africa recognised the vital role that small businesses play in stimulating economic activity, creating jobs, alleviating poverty and improving the living standards of all South Africans. Therefore, the South African Revenue Service (SARS) and the National Treasury introduced a number of initiatives to empower small businesses by simplifying tax and creating certain tax relief measures specifically relating to small businesses. The first of these was introduced by the previous Minister of Finance, Trevor Manual, in his 2000 budget speech and related to small business cor

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au, gswensen@westnet com, and Greg Swensen. "Reform of Minor Cannabis Laws in Western Australia, the United Kingdom and New Zealand." Murdoch University, 2006. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070507.150143.

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The past three decades has been a period of intense and sustained debate in a number of major Western countries about the wisdom of police continuing to apply legislation which can severely punish offenders by fines and even imprisonment because of laws and policies that prohibit the use, possession and cultivation of cannabis. The large and growing number of young adults who have been exposed to the drug, some of whom have been charged and received criminal convictions with attendant deleterious effects on their employment and wellbeing, has forced policy makers to re-evaluate the justificat

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22

Ruru, Jacinta Arianna, and jacinta ruru@stonebow otago ac nz. "Te Tiriti o Waitangi and the management of national parks in New Zealand." University of Otago. Faculty of Law, 2002. http://adt.otago.ac.nz./public/adt-NZDU20070508.135325.

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This thesis assesses the historical and current legislative provision for including nga iwi Maori in the management of national parks. The method of assessment is one of comparison between the legislative provisions and the guarantees promised to nga iwi Maori in te Tiriti o Waitangi. Part One, Chapter One, establishes the relevance of te Tiriti o Waitangi to the management of national parks. This chapter is designed to act as the benchmark for the assessment of national park legislation. Part Two outlines the early national park legislation. Chapter Two begins by focusing on the emergence o

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23

Mahlunge, Amanda Nyasha. "The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12896.

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Includes bibliographical references.<br>The primary focus of this paper is on the cross-border supply of electronic services into South Africa by non-resident e-commerce businesses. This paper will discuss the nature of electronic commerce (e-commerce) and electronic services; the impact that e-commerce has on indirect taxes such as value-added tax; the previous legislation and its shortfalls; the nature of the new legislated VAT amendments; the problems that were faced by the tax authorities in its efforts to enact the new tax VAT amendments; the problems that the South African Revenue Servic

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Hansen, Ida Lin Viktoria. "China - the new corporate income tax law and its effect on transfer pricing : and in particular the issue of documentation requirements /." Jönköping : Jönköping University. Jönköping International Business School, 2008. http://www.diva-portal.org/smash/get/diva2:3579/FULLTEXT01.

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Smart, Martha. "The application of the theory of planned behaviour and structural equation modelling in tax compliance behaviour: a New Zealand study." Thesis, University of Canterbury. Accounting and Information Systems, 2012. http://hdl.handle.net/10092/7528.

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The Theory of Planned Behaviour (TPB) has received considerable attention in the behavioural literature, but not in the tax compliance domain. The key purpose of this study is to determine the influence of selected tax compliance variables on tax compliance behaviour. The secondary objectives are to explore the applicability of the TPB in predicting and explaining tax compliance behaviour, and to provide justification for the application of Structural Equation Modelling (SEM) employing the Partial Least Squares (PLS) statistical software or PLS-Graph (which has not been widely used in tax comp

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Cox, Noel Stanley Bertie. "The evolution of the New Zealand monarchy: The recognition of an autochthonous polity." Thesis, University of Auckland, 2001. http://wwwlib.umi.com/dissertations/fullcit/3002348.

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The aims of this thesis are to determine to what extent the Crown remains important as a source of legitimacy for the constitutional order and as a focus of sovereignty; how the Crown has developed as a distinct institution; and what the prospects are for the adoption of a republican form of government in New Zealand. The imperial Crown has evolved into the New Zealand Crown, yet the implications of this change are as yet only slowly being understood. Largely this is because that evolution came about as a result of gradual political development, as part of an extended process of independenc

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27

Gough, Lisa-Angelique. "Tax avoidance and 'spooky jurisprudence' : the Ramsay Principle assessed in the light of the New Zealand general anti-avoidance rule." Thesis, University of Oxford, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.496454.

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George, Robert H. "Reassessing relocation : a comparative analysis of legal approaches to disputes over family migration after parental separation in England and New Zealand." Thesis, University of Oxford, 2010. http://ora.ox.ac.uk/objects/uuid:e0b7e3d4-f7de-41b4-8215-6a5f00cb733b.

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Relocation cases are disputes between separated parents which arise when one proposes to move to a new locality with their child and the other objects. Relocation disputes are increasingly common and are becoming a topic of international concern. This thesis takes a comparative socio-legal approach to examining the legal responses to relocation cases in England and New Zealand. In England, Payne v Payne [2001] 1 FLR 1052 continues to apply principles first enunciated in Poel v Poel [1970] 1 WLR 1469, and generally sees children’s welfare as being promoted by allowing primary carers to relocate

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Davis, Tracy R. "The role of First Nations in oil and gas development under federal regulatory regimes: Options for change and lessons from New Zealand." Thesis, University of Ottawa (Canada), 2001. http://hdl.handle.net/10393/9139.

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The objective of this thesis is to determine what role First Nations have under federal oil and gas regulatory regimes and to make recommendations to enable them to participate in oil and gas development. The author argues that there are persuasive legal and policy grounds to support an active role for First Nations in oil and gas development within their traditional territories. This position is supported through a comprehensive analysis of three federal oil and gas regimes (Northern, Offshore and Indian Reserve Regimes), their legislative frameworks, and recent developments in aboriginal jur

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30

Tortell, Lisa Ann. "The monetary remedy for breach of constitutional rights in the United States of America, India, New Zealand, and the United Kingdom." Thesis, University of Oxford, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.270152.

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31

Arendse, Jacqueline A. "An investigation into the introduction of a new wealth tax in South Africa." Thesis, Rhodes University, 2018. http://hdl.handle.net/10962/61379.

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In a world of economic uncertainty and manifold social problems, South Africa has its own unique challenges of low economic growth, persistent budget deficits that produce increasing government debt and the highest level of economic inequality in the world. The history of injustice and economic marginalisation and the failure of the economy to provide inclusive growth drives an urgent need to address economic inequality through tax policy, placing ever more focus on wealth taxes as a possible solution. There is a hope is that taxing the wealthy may provide the opportunity to redistribute despe

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Vosslamber, Robert John. "Taxing and Pleasing: The Rhetoric and Reality of Vertical Equity in the Development of the New Zealand Income Tax on Employees, 1891 to 1984." Thesis, University of Canterbury. Accounting and Information Systems, 2010. http://hdl.handle.net/10092/4148.

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Taxation equity may be classified into horizontal equity, where people who are in the same economic position should be taxed the same, and vertical equity, where those who differ economically should be treated differently. In the New Zealand income tax, the vertical equity norm has primarily been achieved by progressive tax rates, and by family-friendly adjustments. Given that the income tax intentionally discriminates between taxpayers on the basis of taxpayer-specific characteristics such as income level and domestic situation, the question arises as to how the New Zealand income tax in its

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Safari, N. "Reconsidering the role of the derivative claim in the United Kingdom : a comparative study with the United States and New Zealand." Thesis, City, University of London, 2018. http://openaccess.city.ac.uk/20130/.

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This thesis studies the role of derivative claims in the English legal system in the context of protecting the company as a separate legal personality, through both the shareholders and employees acting as the derivative claim applicants. In spite of the aim of the English Law Commission to change the derivative claim to a more affordable and more accessible mechanism in the UK, still the current overly restricted approach to this mechanism prevents it to play an effective role in protecting the company. The academic literature brings several factors including the availability of other mechani

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Walker, Peter E., and n/a. "Power relationships and community law centres in Dunedin : power relationships between community organisations, their communities and their funding bodies : specifically focusing on community law centres in Dunedin and the Legal Services Board." University of Otago. Department of Social Work and Community Development, 1997. http://adt.otago.ac.nz./public/adt-NZDU20070528.124321.

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This research engages critically with major public sector accountability theories in relation to the development of law centres in Aotearoa/New Zealand (and comparative international examples) focusing on the two centres in Otago, the Ngai Tahu Maori Law Centre and the Dunedin Community Law Centre. Definitions of accountability are argued to be embedded within theoretical discourses which produce definable models of accountability corresponding to these theoretical statements. Case studies of the discourses of both law centres and their funding bodies are described and contrasted in terms of

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Zhu, Xiaoshi. "The Effect of Business Tax to Value-Added Tax Reform on Tax Burdens and R&D Investments of the High and New Technology Enterprises in China." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2240.

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This paper examines the effect of Business Tax to Value-Added Tax Reform (B2V Reform) of 2016 on the tax burden and research and development activities of High and New Technology Enterprises (HNTEs) in China. The initial hypothesis is that the B2V reform decreases tax burdens and encourages R&D activities of HNTEs. After analyzing the data from the Shanghai Stock Exchange High and New Technology Enterprise Index, however, it is found that the Reform does not significantly affect either the tax burdens or the R&D activities. Subsequent research reveals several explanations for the discrepancy,

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Wilde, David C. "The jurisprudence and constitutional authority of the House of Lords' 'new approach' to tax avoidance : with appendix, A 'revolutionary'approach to unlawful taxation." Thesis, University of Reading, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.386541.

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Walker, Peter E., and n/a. "For better or for worse ... : a case study analysis of social services partnerships in Aotearoa/New Zealand." University of Otago. Department of Social Work and Community Development, 2007. http://adt.otago.ac.nz./public/adt-NZDU20070914.145613.

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Partnerships between organizations are seen as one of the building blocks of the �Third Way� approach to welfare provision both in Europe and in New Zealand. While there is much discussion of this emphasis on building social capital and working in partnerships these partnerships are usually perceived as being between government and community or private organizations as part of a new phase of neo-liberalism. Using qualitative research this thesis explores three partnership sites: Those within a Maori social service provider, Te Whanau Arohanui, and the local Hapu and State organisations; that b

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Schijf, Bobbi, and n/a. "Assessing the effect of EIA : the influence of environmental effects information on resource consent decision-making in New Zealand." University of Otago. Department of Geography, 2006. http://adt.otago.ac.nz./public/adt-NZDU20070202.121126.

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Environmental impact assessment (EIA) was introduced to inform decision-makers of the potential environmental effects of the decision before them. It has been adopted worldwide and functions as one of the primary instruments for taking account of environmental consequences in project approval decision-making. To date, there has been very little systematic investigation that explores whether the decision-makers for whom the EIA information is produced actually use it, although there are indications that EIA information is not always effective in influencing decisions. This thesis examines how,

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Ririnui, Teneti, and n/a. "The recognition of Maori customary fisheries in New Zealand�s fisheries management regime : a case study of taiapure." University of Otago. Department of Geography, 1997. http://adt.otago.ac.nz./public/adt-NZDU20070530.143237.

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The Treaty of Waitangi specifically recognises the rights of Maori to control and manage their fisheries resources. However, since the imposition of fisheries legislation in New Zealand, this right has been consistently eroded. It is only recently that Maori customary fisheries rights have been given a degree of recognition in New Zealand�s fisheries management regime. The taiapure provisions of the Fisheries Act 1996 are one of the few policy initiatives available for Maori to manage their fisheries resources in accordance with their customary tikanga. This study examines the effectiveness o

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Anderson, Lynley Carol, and n/a. "Stress fractures : ethics and the provision of sports medicine at the elite level in New Zealand." University of Otago. Dunedin School of Medicine, 2005. http://adt.otago.ac.nz./public/adt-NZDU20060911.150036.

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The provision of medical care to top-level athletes in New Zealand comes with a number of challenging ethical issues. Some of these arise out of the commercial interest present in sport that links sporting success with funding, sponsorship deals and media interest. The requirement that athletes stay at peak physical function in order to be successful can, at times, be at odds with concepts of well-being and good health. The employment structure under which doctors are engaged by teams and the employment contracts which define these relationships can be the source of divided loyalty for doctors

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Goodwin, David Pell, and n/a. "Belonging knows no boundaries : persisting land tenure custom for Shona, Ndebele and Ngai Tahu." University of Otago. Department of Surveying, 2008. http://adt.otago.ac.nz./public/adt-NZDU20080807.151921.

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Aspects of customary land tenure may survive even where formal rules in a society supersede custom. This thesis is about persisting custom for Maori Freehold land (MFL) in New Zealand, and the Communal Areas (CAs) of Zimbabwe. Three questions are addressed: what unwritten land tenure custom still persists for Ngai Tahu, Shona and Ndebele, what key historical processes and events in New Zealand and Zimbabwe shaped the relationship between people and land into the form it displays today, and how do we explain differences between surviving customary tenure practices in the two countries? The rese

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Ward, Damen Andrew. "The politics of jurisdiction : 'British' law, indigenous peoples and colonial government in South Australia and New Zealand, c.1834-60." Thesis, University of Oxford, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289016.

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Allard, Christina. "Two sides of the coin - rights and duties : the interface between environmental law and Saami law based on a comparison with Aoteoaroa/New Zealand and Canada /." Luleå : Luleå tekniska universitet/Industriell ekonomi och samhällsvetenskap/Samhällsvetenskap, 2006. http://epubl.ltu.se/1402-1544/2006/32/.

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Strack, Michael S., and n/a. "Rebel rivers : an investigation into the river rights of indigenous people of Canada and New Zealand." University of Otago. School of Surveying, 2008. http://adt.otago.ac.nz./public/adt-NZDU20081217.163025.

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In Canada and New Zealand there are increasing calls for recognition of aboriginal rights which previously were ignored or denied because of the application of English law to concepts of property rights and ownership. English legal principles are vitally important in Canadian and New Zealand society, but there has always been room for local adaptations which could have recognised the existing practices and rights of the indigenous peoples. The English law makes various assumptions about ownership of rivers, dividing them into bed, banks and water, and applying various tests of adjoining occu

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Berlianto, Aprinto. "Tax competition and harmonization in Southeast Asia : a thesis presented in partial fulfilment of the requirements for the degree of Master in Public Policy at Massey University, Albany, New Zealand." Massey University, 2009. http://hdl.handle.net/10179/966.

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Policy makers in the Southeast Asian region are faced with many challenges in national policy taxation from globalization, in particular the increasing cross-border mobility of capital. One of the challenges is the competition to attract a mobile capital base which leads to a trend towards declining statutory corporate taxation rates and a pressure to harmonize taxation policy. This study explores taxation literature and uses empirical evidence from the period of 1996-2006 to examine tax competition and tax harmonization in the region. The study seeks evidence for the existence of tax competit

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Hadzovic, Inda. "European Value Added Tax and Digital Economy : Does the new legal framework make EU VAT system truly fit for the digital economy?" Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384781.

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au, chuntly@parliament wa gov, and Colin Thomas Huntly. "In search of an appropriate analogy for sports entitites incorporated under associations incorporation legislation in Australia and New Zealand using broadly conceived corporate law organic theory." Murdoch University, 2005. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070129.145203.

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Common lawyers are notoriously suspicious of legal theory. This is exemplified by the dearth of theoretical content in Australian corporate law debate. If the first sin of legal theory is to presume that it can offer a blueprint for actual decision-making and be a substitute for judicial and lawyerly wisdom, then surely it is an equal transgression to profess that judicial and lawyerly wisdom can for long elude criticism without a sound theoretical basis. Reasoning by analogy is commonplace. This is as true in legal reasoning as in any other discipline. Indeed, it has been suggested that in

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Hansen, Ida, and Viktoria Lin. "China - The new Corporate Income Tax Law and its effect on Transfer Pricing : and in particular the issue of documentation requirements." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1140.

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<p>China has had a remarkable development since the late 1970s, when the Chinese government started opening up its internal market for the outside world. The Chinese legislation and the legal system itself have been developing rapidly to adapt to the new economic environment, however not without complications. Many uncertainties still remain.</p><p>Under the old income tax regime, corporations on the Chinese market were taxed under two different systems, one for domestic enterprises and one for foreign invested enterprises and foreign enterprises. With the new Corporate Income Tax Law, these t

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Huntly, Colin T. "In search of an appropriate analogy for sports entitites incorporated under associations incorporation legislation in Australia and New Zealand using broadly conceived corporate law organic theory /." Access via Murdoch University Digital Theses Project, 2005. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070129.145203.

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Kadulová, Ivana. "Nový daňový řád jako základní procesní norma správy daní a jeho srovnání s předchozí právní úpravou." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-163033.

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Diploma work compares the legislation to tax administration. Law No. 337/1992 Coll., On the administration of taxes and fees applicable to the new Law No. 280/2009 Coll., Tax Code. Output of the work is to evaluate the benefits and shortcomings of the new amendments to the law.

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