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TXC97

Taxation of Companies - current issues

NZ $33.00
Author(s): David Patterson, Casey Plunket
Published: 13 October, 1997
Pages: 48

 

There is no introduction for this publication.
 

Content outline

  • Corporate income tax base
    • Capital/revenue distinction
  • Dealing with employees/contractors/directors
    • Employees
    • Independent contractors
    • Directors
    • Dual capacity issues
    • Employee share scheme
  • Dealing with shareholders
    • New Zealand shareholders
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