The Resource Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms
Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms
Resource Information
The item Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article reviews the New Zealand Governments's proposals to introduce a limited partnership regime with effect from 1 April 2008, and the Portfolio Investment Entity (PIE) regime, enacted with effect from 1 October 2007. This article is in two parts, the first comprising a description of the tax treatment of the different entities, applying a common framework to each of them. The second part provides a comparison of the suitability of these changes for two particular types of business, namely: venture capital investment into a portfolio of New Zealand resident companies, and investment into an active New Zealand business producing tax losses in its start-up phase
- Language
- eng
- Label
- Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms
- Title
- Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms
- Language
- eng
- Summary
- This article reviews the New Zealand Governments's proposals to introduce a limited partnership regime with effect from 1 April 2008, and the Portfolio Investment Entity (PIE) regime, enacted with effect from 1 October 2007. This article is in two parts, the first comprising a description of the tax treatment of the different entities, applying a common framework to each of them. The second part provides a comparison of the suitability of these changes for two particular types of business, namely: venture capital investment into a portfolio of New Zealand resident companies, and investment into an active New Zealand business producing tax losses in its start-up phase
- Citation source
- In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 13 (2007),
- http://library.link/vocab/creatorName
-
- Patterson, D
- Plunket, C
- Geographic coverage
- Pacific Islands
- Language note
- English
- http://library.link/vocab/subjectName
-
- legal entity
- limited partnership
- portfolio investment
- venture capital
- Label
- Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms
- Label
- Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxation-of-selected-business-entities--a-review/RmY_pFAbBbQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxation-of-selected-business-entities--a-review/RmY_pFAbBbQ/">Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxation-of-selected-business-entities--a-review/RmY_pFAbBbQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxation-of-selected-business-entities--a-review/RmY_pFAbBbQ/">Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
