Browsing by Author "Holmes, Kevin"
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Item Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2010) Holmes, KevinItem Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2009) Holmes, KevinItem Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2007) Holmes, KevinItem Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2006) Carter, David; Holmes, Kevin; Colquhoun, PhilipItem Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2009) Holmes, KevinItem Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2009) Holmes, KevinItem Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2010) Holmes, KevinItem Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2008) Holmes, KevinItem Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2008) Holmes, KevinItem Restricted ACCY111: Accounting: Accounting(Victoria University of Wellington, 2006) Carter, David; Holmes, Kevin; Colquhoun, PhilipItem Restricted ACCY305: Accounting: Advanced Domestic Taxation(Victoria University of Wellington, 2007) Holmes, KevinItem Restricted ACCY305: Accounting: Advanced Domestic Taxation(Victoria University of Wellington, 2010) Holmes, KevinItem Restricted ACCY316: Accounting: Advanced International Taxation(Victoria University of Wellington, 2007) Holmes, KevinItem Restricted ACCY316: Accounting: Advanced International Taxation(Victoria University of Wellington, 2008) Holmes, KevinItem Restricted The Concept of Income: a New Zealand Analysis(Te Herenga Waka—Victoria University of Wellington, 1999) Holmes, KevinThis thesis examines income as a surrogate for underlying features of an individual's well-being, for the purpose of achieving horizontal equity in taxation. In Part I the foundation concept of income, based on the Schanz-Haig-Simons wealth accrual and consumption models, is found to be the most appropriate measure of income that might be used in tax practice to achieve the equity objective. Other economic concepts of income and accounting and legal concepts of income are tested against the foundation concept as a benchmark to identify congruence with, and divergence from, the standard. The objective is to seek a route towards the practical application of the foundation concept of income, which improves the existing notion of taxable income. Part II of the thesis investigates discrepancies between the ways that net receipts and economic gains from selected economic events (business transactions, capital gain transactions, gifting, provision of benefits in kind, and generation of imputed income from owner-use of assets, self performed services, and leisure) are included or excluded from taxable income. The aim is to determine whether the differences are logical and equitable. The thesis advocates the adoption of a comprehensive concept of income in New Zealand, which is closely aligned to the foundation concept of income, for practical taxation purposes.Item Open Access Cost Contribution Arrangements: China and International Best Practice(Te Herenga Waka—Victoria University of Wellington, 2005) Holmes, Kevin; Holmes, CarinThis paper addresses the tax treatment in China of a cost contribution arrangement (CCA) in the light of the treatments in a selection of other countries, with the objective of ascertaining whether the law and practice in China conforms to international best practice. The paper arises out of concerns aired by a group of representatives, each from a multinational enterprise (MNE), which operates in China, about the prevailing Chinese law and State Administration of Taxation (SAT) practice with respect to CCAs. These concerns were raised at the International Research Seminar: Joint Research Project on Taxation held in Beijing by the Chinese International Taxation Research Institute and the International Bureau of Fiscal Documentation on 2930 June 2005. The paper is intended primarily to provide an overview of various country practices in relation to CCAs as a basis for further discussion about the state of the relevant law and practice in China.Item Restricted TAXN201: Taxation: Introduction to Taxation(Victoria University of Wellington, 2011) Holmes, KevinItem Restricted TAXN201: Taxation: Introduction to Taxation(Victoria University of Wellington, 2010) Holmes, KevinItem Restricted TAXN201: Taxation: Introduction to Taxation(Victoria University of Wellington, 2010) Holmes, KevinItem Restricted TAXN201: Taxation: Introduction to Taxation(Victoria University of Wellington, 2011) Holmes, Kevin
