The Resource Tax debt and directors' liability in New Zealand

Tax debt and directors' liability in New Zealand

Label
Tax debt and directors' liability in New Zealand
Title
Tax debt and directors' liability in New Zealand
Creator
Subject
Language
eng
Summary
This article examines directors' liabilities for tax debts when companies are liquidated in New Zealand. The article compares the approaches to directors' liabilities for tax debts in New Zealand with those in Australia, Canada and the United Kingdom. The aim of the research is to consider which components of directors' liability schemes are most likely to achieve the objectives of greater compliance and increased tax collection, together with an assessment of any potential gain that may accrue in the New Zealand environment if similar policies were adopted
Citation source
In: Journal of international taxation. - New York. - Vol. 30 (2019), no. 7 ; p. 40-55
http://library.link/vocab/creatorName
Marriott, L
Geographic coverage
  • Pacific Islands
  • North America
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • liquidation
  • debt
  • tax compliance
  • director
  • tax liability
Label
Tax debt and directors' liability in New Zealand
Instantiates
Publication
Label
Tax debt and directors' liability in New Zealand
Publication

Library Locations

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      52.37366609999999 4.9336932
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