The Resource Expert accounting evidence and New Zealand tax litigation : a research note

Expert accounting evidence and New Zealand tax litigation : a research note

Label
Expert accounting evidence and New Zealand tax litigation : a research note
Title
Expert accounting evidence and New Zealand tax litigation : a research note
Creator
Subject
Language
  • eng
  • eng
Summary
As in many jurisdictions, evidence given by experts in a New Zealand Court of law has a special status. With respect to income tax litigation, there is scope for expert accounting evidence to be given in respect of certain types of issues. These include areas where tax legislation has specified that a matter must be accounted for in accordance with "generally accepted accounting principles" or where the matter has been left for resolution with reference to common law principles. Based upon a survey of decisions delivered by the New Zealand High Court and Court of Appeal over a 30-year period, it was found that most expert evidence was given in respect of the capital-revenue boundary. It appears that expert accounting evidence was taken into account in most of the decisions analysed but it appears to have played only a minor role in the outcome in each decision
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 13 (2007),
http://library.link/vocab/creatorName
Smith, A.M.C
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
accounting
Label
Expert accounting evidence and New Zealand tax litigation : a research note
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2007/K-N/NEWZEJOOF/4_565-582.zip
Publication
Note
20080118

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