School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Centre for Accounting, Governance and Taxation Research: Recent submissions

  • Deprival Value and Fair Value: a Reinterpretation and a Reconciliation 
    van Zijl, Tony; Whittington, Geoffrey (Te Herenga Waka—Victoria University of Wellington, 2005)
    Two alternative measurement bases that have appeared in accounting standards, Deprival Value (sometimes called Value to the Business) and Fair Value, are explained and compared. They are then reconciled by making the ...
  • Democratizing Accounting Technologies: the Potential of the Sustainability Assessment Model (SAM) 
    Brown, Judy; Frame, Bob (Te Herenga Waka—Victoria University of Wellington, 2005)
    There is widespread recognition both in and outside of the accounting discipline of the need for 'accountings' that facilitate more participatory forms of decision-making and accountability. This is particularly evident ...
  • Double Tax Agreements and the Arm's Length Principle: the Safe Harbour Ratio in New Zealand's Thin Capitalisation Rules 
    Smith, Andrew M C; Dunmore, Paul V (Te Herenga Waka—Victoria University of Wellington, 2005)
    The opportunities for international tax avoidance through the shifting of profits between jurisdictions is increasing as the world’s economy becomes more integrated. While transfer pricing has been the primary method for ...
  • A Historical Review of the CFC & FIF Regimes: Part One 1987 to 1 December 2003 
    Dunbar, David (Te Herenga Waka—Victoria University of Wellington, 2004)
    The CFC & FIF regimes were originally enacted to prevent New Zealand taxpayers using tax havens to avoid or defer their New Zealand tax obligations. However both regimes contain a number of provisions that have not been ...
  • From Social Policy to Economic Policy: Taxation Incentives for Retirement Income Savings in New Zealand (1910 - 2005) 
    Marriott, Lisa; Fowler, Carolyn (Te Herenga Waka—Victoria University of Wellington, 2005)
    New Zealand has seen a change in policy direction from the provision of taxation incentives for retirement income savings from 1910 through to 1988, to removal of all incentives from 1988 through to 2004. In 1910 the ...
  • Analysis of Change in Present Value Measurements 
    Bradshaw, John; Khanna, Bhagwan; Roush, Melvin; van Zijl, Tony (Te Herenga Waka—Victoria University of Wellington, 2005)
    In recent years, the leading standard setters for financial reporting have shown an increasing preference for fair value measurement. However, present value is often the only acceptable method of estimating fair value and ...
  • Competing Discourses in Social and Environmental Accounting: an Overview of the Conceptual Landscape 
    Brown, Judy; Fraser, Michael (Te Herenga Waka—Victoria University of Wellington, 2004)
    In recent years there has been a marked resurgence of interest in the areas of corporate social responsibility (CSR) and social and environmental accounting (SEA) among business, Governments, public policymakers, investors, ...
  • Trans-Tasman Triangular Taxation Relief: Part Two 
    Dunbar, David (Te Herenga Waka—Victoria University of Wellington, 2003)
    In March 2002, the New Zealand and Australian governments released a joint discussion document, Trans-Tasman Triangular Tax. The joint media statement noted that: Clearly, triangular tax reform requires a bilateral approach ...
  • Trans-Tasman Triangular Taxation Relief: Part One 
    Dunbar, David (Te Herenga Waka—Victoria University of Wellington, 2002)
    In March 2002 the finance ministers of New Zealand and Australia released a joint discussion document on trans-Tasman triangular taxation. The proposals represented are a significant step towards addressing one of the major ...
  • Practical Problems from Publication of the Commisioner's Interpretation Guidelines 
    Prebble, John (Te Herenga Waka—Victoria University of Wellington, 2002)
    The New Zealand Commissioner of Inland Revenue issues several kinds of statements that are in effect legal opinions. This article relates to certain public statements formerly known as “policy statements” and now called ...
  • Fictions of Income Tax 
    Prebble, John (Te Herenga Waka—Victoria University of Wellington, 2002)
    Income tax law generally taxes the results of legal transactions rather than their underlying economic effect. The courts often tell us that tax law does not tax on the basis of economic equivalence. But the problem is ...
  • Structural Flaws of Income as a Base for Taxation 
    Prebble, John (Te Herenga Waka—Victoria University of Wellington, 2001)
    Fifteen years ago Ross Parsons published his Wilfred Fullagar Lecture in the Australian Tax Forum. His subject was “Income Taxation–an Institution in Decay”. His lecture was influential. Scholars cite it regularly. This ...
  • Income Taxation the New Zealand Minor Beneficiary Regime 
    Prebble, John (Te Herenga Waka—Victoria University of Wellington, 2001)
    This working paper comprises a chapter of a book on the taxation of trusts that is scheduled to be published by Brooker’s, Wellington, New Zealand, in 2002, together with fragments from two other chapters. The draft chapter, ...
  • Capital Gains and the Capital Asset Pricing Model 
    Lally, Martin; van Zijl, Tony (Te Herenga Waka—Victoria University of Wellington, 2001)
    This paper shows that, in the presence of differential taxation of ordinary income and capital gains, use of the Officer (1994) version of the Capital Asset Pricing Model can result in significant misestimation of the cost ...
  • Judicial Techniques for Controlling the New Zealand General Anti-Avoidance Rule: a Case of Old Wine in New Bottles, from Challenge Corporation to Peterson 
    Dunbar, David (Te Herenga Waka—Victoria University of Wellington, 2005)
    The judgment of the Privy Council in the recent Peterson case highlights the difficulty of deciding whether a general anti-avoidance rule should apply to set aside for tax purposes a passive investment structure which ...

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