Gastprofessor
Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien
Althanstrasse 39-45 A-1090 Wien Austria
Adjunct Senior Research Fellow
Monash University
Victoria 3084 Australia
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Prebble, John's
Scholarly Papers
Click on the title of any column to sort the table by that
column.
Aggregate Statistics
Total Downloads
14,586
Total
Citations
10
1.
Prebble, Zoë M. UBC Faculty of Law
Prebble, John Victoria University of Wellington
Posted:
29 Jul 10
Last Revised:
13 Feb 12
1,416
(5,164)
Income Tax Law, Tax Shelters, Anti-Avoidance, Morality, Estate Planning, malum in se, Tax Evasion, Tax Avoidance, Ethics, Duke of Westminster, Learned Hand
2.
General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective
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Prebble, John Victoria University of Wellington
Elliffe, Craig University of Auckland
Posted:
22 Nov 09
Last Revised:
18 Jul 11
859
(11,785)
Elliffe, Craig University of Auckland
Prebble, John Victoria University of Wellington
Posted:
24 Jun 10
Last Revised:
18 Jul 11
204
tax treaties, international tax, anti-avoidance rules, treaty overrides, specific anti-avoidance rules
Prebble, John Victoria University of Wellington
Elliffe, Craig University of Auckland
Posted:
22 Nov 09
Last Revised:
11 Jul 11
655
general anti-avoidance, double tax agreements, cross border transactions
3.
Prebble, Rebecca Government of New Zealand - Treasury
Prebble, John Victoria University of Wellington
Posted:
14 Dec 09
Last Revised:
13 Feb 12
853
(11,946)
GAAR, general anti-avoidance rule, substance over form, rule of law, jurisprudence, tax law, comparative law, certainty, jurisprudential perspectives of taxation law
4.
Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law
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Prebble, John Victoria University of Wellington
Prebble, Zoë M. UBC Faculty of Law
Posted:
22 Sep 09
Last Revised:
18 Jul 11
818
(12,727)
Prebble, John Victoria University of Wellington
Prebble, Zoë M. UBC Faculty of Law
231
Income Tax, Tax Avoidance, Jurisdiction, Civil Law, Common Law, Legal Comparisons
Prebble, Zoë M. UBC Faculty of Law
Prebble, John Victoria University of Wellington
587
tax, general anti-avoidance rule, GAAR, avoidance, abus de droit, abuse of law, abuse of rights, substance, form
5.
Prebble, John Victoria University of Wellington
Caldwell, Julia Victoria University of Wellington
Posted:
03 Apr 12
Last Revised:
01 Nov 12
551
(22,441)
Zotero, The New Zealand Law Style Guide, electronic legal referencing, manual, legal styles
6.
Prebble, John Victoria University of Wellington
Prebble, Zoë M. UBC Faculty of Law
320
(44,697)
Anti-Avoidance Rules, Tax Law
7.
Prebble, John Victoria University of Wellington
229
(65,118)
Estate Planning, Example, Estate Duty, Gift Duty, Will, New Zealand, Tax, Managing Personal Assets
8.
Prebble, John Victoria University of Wellington
228
(65,393)
International tax planning, International trade, Foreign investment, Overseas employment, Non-resident
9.
Prebble, John Victoria University of Wellington
227
(65,711)
Income Tax, Double Taxation Agreements, Jurisdiction, Statutory Interpretation, International Law
10.
The New Zealand Offshore Trust Regime
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Prebble, John Victoria University of Wellington
Posted:
14 May 10
Last Revised:
17 Jul 12
223
(66,960)
Prebble, John Victoria University of Wellington
Posted:
14 May 10
Last Revised:
17 Jul 12
209
Income Tax, Trust law, Offshore trust regimes, foreign source income
Prebble, John Victoria University of Wellington
Posted:
14 May 10
Last Revised:
28 Mar 12
14
Offshore trusts, Income tax, tax law
11.
Why is Tax Law Incomprehensible?
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Prebble, John Victoria University of Wellington
Posted:
01 Apr 10
Last Revised:
26 Oct 11
205
(73,024)
1
Prebble, John Victoria University of Wellington
Posted:
28 Sep 10
Last Revised:
26 Oct 11
144
1
Income tax, Jurisprudence, Interpretation
Prebble, John Victoria University of Wellington
61
1
Income tax, Jurisprudence, Interpretation
12.
Prebble, John Victoria University of Wellington
Posted:
13 May 10
Last Revised:
26 Oct 11
201
(74,475)
1
Income Tax, Income Tax Act 1994, Ectopia, International Taxation, Double Taxation, Jurisdiction, Timing, Tax Accounting Fictions
13.
Prebble, John Victoria University of Wellington
van Schalkwyk, Sybrand affiliation not provided to SSRN
189
(79,068)
Income Tax, Value Added Tax, Financial Services, Goods and Services Tax, Non-Discrimination Principle
14.
Hikaka, Geraldine Edmund Lawler & Associates Limited
Prebble, John Victoria University of Wellington
Posted:
08 Dec 09
Last Revised:
26 Oct 11
182
(82,018)
Tax, Taxation, Law, Accounting, Economics, Jurisprudence, Autopoiesis, Luhmann, Teubner, Ectopia, Simulacrum, Tax avoidance
15.
Prebble, John Victoria University of Wellington
Posted:
13 May 10
Last Revised:
13 Feb 12
179
(83,280)
Income Tax, Income Tax Act 1994, Tax Evasion, Tax Avoidance, Tax Mitigation, Fraudulent Evasion, Innocent Evasion, Shams, Criminal Law, Crimes Act 1961
16.
Prebble, John Victoria University of Wellington
Posted:
15 May 10
Last Revised:
13 Oct 11
174
(85,593)
Income Tax, Taxation (Beneficiary Income of Minors, Service-Related Payments and Remedial Matters) Act 2001, Trust Law, Tax Avoidance, Ectopia, Fictions, Jurisdiction, Timing, Dislocation
17.
Prebble, John Victoria University of Wellington
Posted:
19 Mar 08
Last Revised:
13 Oct 11
174
(85,593)
18.
Prebble, John Victoria University of Wellington
Posted:
03 Aug 09
Last Revised:
11 Jul 11
168
(88,914)
1
Conflict of Laws, Choice of Law, Contract, Interest Analysis, Comparative Law
19.
Fritsch, Nicola Rechtsanwältin
Prebble, John Victoria University of Wellington
Prebble, Rebecca Government of New Zealand - Treasury
Posted:
26 Jul 10
Last Revised:
05 Apr 13
167
(88,914)
Property Investment, Tax Advantages, Real Estate Investment Trust Regimes, United Kingdom, REITs, Tax Prefereces
20.
Prebble, John Victoria University of Wellington
164
(90,399)
Income Tax Law, Tax shelters, anti-avoidance
21.
Fritsch, Nicola Rechtsanwältin
Prebble, John Victoria University of Wellington
Prebble, Rebecca Government of New Zealand - Treasury
Posted:
26 Jul 10
Last Revised:
05 Apr 13
159
(92,960)
Property Investment, Tax Advantages, Real Estate Investment Trust Regimes, REITs, Tax Preferences.
22.
Fritsch, Nicola Rechtsanwältin
Prebble, John Victoria University of Wellington
Prebble, Rebecca Government of New Zealand - Treasury
Posted:
26 Jul 10
Last Revised:
05 Apr 13
156
(94,605)
Property Investment, Tax Advantages, Real Estate Investment Trust Regimes
23.
Ectopia, Formalism, and Anti-Avoidance Rules in Income Tax Law
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PRESCRIPTIVE FORMALITY AND NORMATIVE RATIONALITY IN MODERN LEGAL SYSTEMS, p. 367, W. Krawietz, N. MacCormick, G.H. Von Wright, eds., Duncker and Humblot, 1994, Victoria University of Wellington Legal Research Paper No. 27/2011
Accepted Paper Series
Prebble, John Victoria University of Wellington
Posted:
12 Apr 10
Last Revised:
26 Oct 11
152
(96,844)
1
Income Tax, Income Tax Act 1976, Tax Avoidance, Formalism, Ectopia, General Anti-Avoidance Rules
24.
Prebble, John Victoria University of Wellington
152
(96,844)
CFC, controlled foreign companies, comparative law, law reform, tax, international taxation, double taxation, passive income, investment income, New Zealand
25.
Prebble, John Victoria University of Wellington
Posted:
20 Jul 11
Last Revised:
26 Aug 11
147
(99,746)
income tax, tax reform, normative analysis, tax law, tax avoidance, international tax arbitrage, form and substance
26.
Prebble, John Victoria University of Wellington
Posted:
08 Aug 09
Last Revised:
11 Jul 11
145
(100,973)
Conflict of Laws, Contract, Comparative Law, Choice of Law
27.
Income Taxation: A Structure Built on Sand
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Prebble, John Victoria University of Wellington
Posted:
15 May 10
Last Revised:
12 Feb 12
144
(101,590)
1
Prebble, John Victoria University of Wellington
33
1
Income Tax, Ectopia, Legal Fictions, Demise of Income Tax, Ross Parsons
Prebble, John Victoria University of Wellington
Posted:
15 May 10
Last Revised:
12 Feb 12
111
1
Income Tax, Ectopia, Legal Fictions, Demise of Income Tax, Ross Parsons
28.
Prebble, John Victoria University of Wellington
Posted:
13 May 10
Last Revised:
17 Jul 12
144
(101,590)
International tax planning, Trust, Taxation of Trusts
29.
Elliffe, Craig University of Auckland
Prebble, John Victoria University of Wellington
Russ, Neil Buddle Findlay
Posted:
12 May 11
Last Revised:
06 Jul 11
141
(103,380)
foreign tax credits, exemption, credit, controlled foreign companies, double taxation, imputation systems
30.
Prebble, John Victoria University of Wellington
140
(103,998)
Tax Reform, Capital Gains Tax, New Zealand
31.
Prebble, John Victoria University of Wellington
Prebble, Rebecca Government of New Zealand - Treasury
Vidler Smith, Catherine Victoria University of Wellington
Posted:
14 May 10
Last Revised:
13 Feb 12
133
(108,616)
Retrospective legislation, Jurisprudence, Public interest, Anti-avoidance, Interpretation
32.
Prebble, John Victoria University of Wellington
Prebble, Rebecca Government of New Zealand - Treasury
Fritsch, Nicola Rechtsanwältin
Posted:
26 Jul 10
Last Revised:
05 Apr 13
128
(112,093)
Property Investment, Tax Advantages, Real Estate Investment Trust Regimes, REITs, Tax Preferences.
33.
Prebble, John Victoria University of Wellington
Posted:
12 May 10
Last Revised:
13 Feb 12
127
(112,822)
Income Tax, Income Tax Act 1994, Tax Evasion, Tax Avoidance, Tax Mitigation, Fraudulent Evasion, Innocent Evasion, Sham, Criminal Law, Crimes Act 1961, Mislabelling, Self-concealing Transactions, Logic
34.
Prebble, John Victoria University of Wellington
125
(114,300)
Income Tax, General Anti-Avoidance Rule, Tax Avoidance
35.
Prebble, John Victoria University of Wellington
124
(115,097)
International taxation, Conference report, Anti-avoidance, Tax treaty, Tax policy
36.
Trusts and Double Taxation Agreements
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GLOBAL CHALLENGES IN TAX ADMINISTRATION, Rodney Fisher, Michael Walpole, eds., Fiscal Publications, 2005, Tax Research, Vol. 2, No. 2, pp. 192-209, 2004
eJournal of Tax Research, Vol. 2, No. 2, 2004
Trusts and Double Taxation Agreements
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Prebble, John Victoria University of Wellington
Posted:
07 Jan 05
Last Revised:
11 Jul 11
122
(116,557)
Trusts and Double Taxation Agreements
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GLOBAL CHALLENGES IN TAX ADMINISTRATION, Rodney Fisher, Michael Walpole, eds., Fiscal Publications, 2005, Tax Research, Vol. 2, No. 2, pp. 192-209, 2004
Accepted Paper Series
Prebble, John Victoria University of Wellington
122
Income Tax, Trusts, Trust Law, Double Taxation Agreements, Accumulation Trusts, Jurisdiction
Prebble, John Victoria University of Wellington
0
Trusts, Double Tax Agreements, DTAs
37.
Prebble, John Victoria University of Wellington
Huang, Chye-Ching University of Auckland
121
(117,373)
rescission doctrine, rescission, tax rescission, tax unwinding, unwinds, TARP, TARP Bonuses, Penn v. Robertson, Rev. Rul. 80-58
38.
Prebble, John Victoria University of Wellington
Prebble, Rebecca Government of New Zealand - Treasury
Vidler Smith, Catherine Victoria University of Wellington
Posted:
14 May 10
Last Revised:
13 Feb 12
118
(119,675)
Retrospective legislation, Jurisprudence, Avoidance
39.
Prebble, John Victoria University of Wellington
109
(127,251)
Income Tax law, Company Law, Full Imputation, Controlled Foreign Companies, Avoidance, Double Taxation
40.
Prebble, Zoë M. UBC Faculty of Law
Prebble, John Victoria University of Wellington
Komamiya, Fumihiro Niigata University
Posted:
30 Sep 09
Last Revised:
11 Jul 11
107
(128,985)
tax, general anti-avoidance rule, GAAR, avoidance, abus de droit, abuse of law, abuse of rights, substance, form, Japanese
41.
Prebble, John Victoria University of Wellington
Posted:
01 Apr 10
Last Revised:
06 Jul 11
104
(131,681)
International law, tax law, tax treaties, taxation relief, double taxation
42.
Prebble, John Victoria University of Wellington
Posted:
26 Mar 12
Last Revised:
14 May 12
102
(133,453)
Income tax law, common law anti-avoidance rules, civil law anti-avoidance rules, Rechtsmissbrauch
43.
Prebble, John Victoria University of Wellington
White, David I. affiliation not provided to SSRN
Posted:
14 May 10
Last Revised:
06 Jul 11
98
(137,192)
International tax, Non-resident taxation, Foreign income, source, residence
44.
Jain, Saurabh affiliation not provided to SSRN
Prebble, John Victoria University of Wellington
Bunting, Kristina affiliation not provided to SSRN
Posted:
17 Sep 12
Last Revised:
19 Sep 12
97
(138,149)
conduit companies, beneficial ownership, test of substantive business activity, claims of relief, double tax treaties
45.
Prebble, John Victoria University of Wellington
86
(149,552)
Jurisprudence, Income tax law, Tax law qua law, Legal theory, tax policy
46.
Prebble, John Victoria University of Wellington
82
(154,092)
Tax, credit sales, tax accounting, 'profits-emerging', hire purchase, credit fees
47.
Prebble, John Victoria University of Wellington
78
(158,886)
2
Income Tax, Tax Legislation, Statutory Interpretation, Drafting Legislation, Simplification of Tax Law, Ectopia, Legal Fictions
48.
Prebble, John Victoria University of Wellington
76
(161,453)
Income Tax, trusts, Double Tax Agreements
49.
Prebble, John Victoria University of Wellington
74
(164,063)
Accumulation Trusts, Double Tax Conventions, Income Tax Law, Trust Law
50.
Prebble, John Victoria University of Wellington
74
(164,063)
Self-Assessment, Income tax, Audit efficiency
51.
Prebble, John Victoria University of Wellington
van Schalkwyk, Sybrand affiliation not provided to SSRN
72
(166,679)
Income Tax, Value Added Tax, Financial Services, Goods and Services Tax, Non-Discrimination Principle, Exchange of Currency
52.
Prebble, John Victoria University of Wellington
Posted:
01 Apr 10
Last Revised:
06 Jul 11
69
(170,844)
Anti-avoidance, International tax, Frustration
53.
Prebble, John Victoria University of Wellington
van Schalkwyk, Sybrand affiliation not provided to SSRN
66
(174,988)
Income Tax, Value Added Tax, Financial Services, Goods and Services Tax, Non-Discrimination Principle
54.
Prebble, John Victoria University of Wellington
Posted:
01 Feb 10
Last Revised:
11 Jul 11
66
(174,988)
Estate planning, estate duty, gift duty, will, checklist, New Zealand, lawyer/client relationship, managing personal assets.
55.
Prebble, John Victoria University of Wellington
Posted:
14 May 10
Last Revised:
03 Jul 12
64
(177,876)
Income Tax Law, Income Tax Act 2004, Tax shelters, anti-avoidance, Cecil Brothers Pty ltd v FCT.
56.
Prebble, John Victoria University of Wellington
60
(183,963)
Income tax, tax law, New Zealand law reform
57.
Prebble, John Victoria University of Wellington
Posted:
25 Jun 10
Last Revised:
06 Jul 11
60
(183,963)
Income Tax, Ross Parsons, Ectopia, Legal Fictions, Tax Value
58.
Prebble, John Victoria University of Wellington
59
(185,488)
Tax accounting, accrual basis, revenue, goods sold on credit, income tax, companies
59.
Prebble, John Victoria University of Wellington
56
(190,317)
1
Income tax, Jurisprudence, Tax history, Tax principles
60.
Prebble, John Victoria University of Wellington
55
(192,019)
1
Income tax law, International tax, International trade, Trade distortions, Foreign investment
61.
Prebble, John Victoria University of Wellington
55
(192,019)
International taxation, Conference report
62.
Prebble, John Victoria University of Wellington
51
(198,826)
Tax treaties, Business Profits, Model Tax Conventions
63.
Prebble, John Victoria University of Wellington
51
(198,826)
Assets Revaluation Account, Write-Up, Capital Assets, Income Tax, Statutory Interpretation
64.
Prebble, John Victoria University of Wellington
50
(200,611)
Property transactions, Capital gains, Income tax
65.
Prebble, John Victoria University of Wellington
49
(202,386)
Tax reform, Goods and services tax, Fourth Labour Government, Income tax, Anti-avoidance, VAT
66.
Prebble, John Victoria University of Wellington
Posted:
12 May 10
Last Revised:
03 Jul 12
48
(204,307)
Income Tax, Income Tax Act 1994, Trust Law, International Trust Law
67.
Prebble, John Victoria University of Wellington
47
(206,167)
Income Tax, Income Tax Act 1994, Rewrite Project, Regime-by-Regime Organisation, Functional Organisation
68.
Prebble, John Victoria University of Wellington
van Schalkwyk, Sybrand affiliation not provided to SSRN
Posted:
15 May 10
Last Revised:
06 Jul 11
45
(209,910)
Value Added Tax, Goods and Services Tax, Interest Bearing Instruments, Income Tax Law, New Zealand Law Reform
69.
Prebble, John Victoria University of Wellington
Huang, Chye-Ching University of Auckland
Posted:
08 Mar 11
Last Revised:
02 Sep 11
43
(213,897)
income tax, tax law refrom, unwind doctrine, unwanted tax consequences, rescission doctrine
70.
Prebble, John Victoria University of Wellington
42
(215,922)
Inheritance tax, Double taxation, Gift duty, Estate duty, Anti-avoidance
71.
Prebble, John Victoria University of Wellington
41
(217,939)
income tax, double tax agreement, international shipping, business profits, seafarers’ wages, insurance premiums, chartering, value added tax, freight charges, exemptions, New Zealand Shipping
72.
Prebble, John Victoria University of Wellington
41
(217,939)
Law Reform, Anti-Avoidance, Interpretation, General Anti-Avoidance Rule, New Zealand
73.
Prebble, John Victoria University of Wellington
Posted:
21 Apr 10
Last Revised:
03 Jul 12
40
(219,987)
Trusts, Income Tax, Foreign Investment Vehicle, taxation
74.
Prebble, John Victoria University of Wellington
Posted:
05 Oct 10
Last Revised:
31 Mar 11
38
(224,226)
International Taxation, Conference Report, Anti-Avoidance, Tax Treaty, Tax Policy
75.
Prebble, John Victoria University of Wellington
37
(226,428)
Double tax, Corporate tax, Dividends, Business tax, company taxation, classical system
76.
Prebble, John Victoria University of Wellington
36
(228,688)
1
Tax reform, Income Tax
77.
Prebble, John Victoria University of Wellington
36
(228,688)
International tax, Trusts, Taxation of Trusts
78.
Prebble, John Victoria University of Wellington
35
(230,999)
Tax Reform, Petroleum Taxation, New Zealand
79.
Prebble, John Victoria University of Wellington
Vidler Smith, Catherine Victoria University of Wellington
Posted:
14 May 10
Last Revised:
01 Mar 12
34
(233,387)
Citation, Neutral Citation, Legal History
80.
Prebble, John Victoria University of Wellington
Posted:
17 Nov 09
Last Revised:
11 Jul 11
34
(233,387)
trusts, tax law, income tax
81.
Prebble, John Victoria University of Wellington
Kuperus, Ian Fonterra Cooperative Group
33
(235,728)
Inland Revenue Department, Tax Administration, Advance Rulings
82.
Prebble, John Victoria University of Wellington
33
(235,728)
Trust, sub-trust, beneficiary, tax law, income tax.
83.
Prebble, John Victoria University of Wellington
32
(238,182)
Income Tax, Income Tax Act 1976, Controlled Foreign Company Regimes, Anti-Avoidance Rules, Costs of Compliance
84.
Prebble, John Victoria University of Wellington
32
(238,182)
Double taxation, Foreign investment, Private international law
85.
Prebble, John Victoria University of Wellington
32
(238,182)
trusts, tax law, beneficiary income, income tax, New Zealand
86.
Prebble, John Victoria University of Wellington
31
(240,772)
Cedric Sandford, Tax Compliance, Bibliography
87.
Prebble, John Victoria University of Wellington
Posted:
15 May 10
Last Revised:
11 Sep 12
31
(240,772)
Income Tax, Commissioner’s Interpretation Guidelines
88.
Prebble, John Victoria University of Wellington
Posted:
31 Mar 10
Last Revised:
17 Jul 12
31
(240,772)
Trusts, Foreign Companies, Tax, Reform
89.
Prebble, John Victoria University of Wellington
31
(240,772)
Advance rulings, Income tax, Comparative tax law
90.
Prebble, John Victoria University of Wellington
Posted:
17 Nov 09
Last Revised:
11 Jul 11
31
(240,772)
Trust Law, tax law, income tax, beneficiaries, sub trust, benefit
91.
Prebble, John Victoria University of Wellington
Posted:
21 Mar 10
Last Revised:
09 Jul 11
30
(243,454)
Assets accretion assessment, income tax, tax law
92.
Prebble, John Victoria University of Wellington
Posted:
14 May 10
Last Revised:
06 Jul 11
28
(249,067)
Income Tax Law, Company Law, Full Imputation, Controlled Foreign Companies, Avoidance, Double Taxation. Offshore Investment, Foegin Investment Fund Regimes
93.
Prebble, John Victoria University of Wellington
28
(249,067)
Non-Recourse Loans, Insolvency Law, Set-Off, Tax Avoidance, Ensign Tankers (Leasing) Ltd v. Stokes
94.
Prebble, John Victoria University of Wellington
27
(252,065)
Income Tax Act 1976, Investment, Property Transactions
95.
Prebble, John Victoria University of Wellington
26
(255,185)
Cedric Sandford, Tax Compliance
96.
Prebble, John Victoria University of Wellington
26
(255,185)
Capital gains tax, Land tax, Tax reform, Income Tax Act 1976
97.
Prebble, John Victoria University of Wellington
26
(255,185)
Income Tax Act 1976, Dividends, Assessability
98.
Prebble, John Victoria University of Wellington
25
(258,299)
Income Tax law, Company Law, Full Imputation, Controlled Foreign Companies, Avoidance
99.
Prebble, John Victoria University of Wellington
25
(258,299)
Avoidance, Trust, Income Tax Act 1976, General Anti-Avoidance Rule
100.
Prebble, John Victoria University of Wellington
25
(258,299)
Income Tax Act 1976, Profits from Land Sales, Capital Gains
101.
Prebble, John Victoria University of Wellington
25
(258,299)
Income Tax, Deductibility, Income Tax Act 1976, Expenditure Deductions
102.
Prebble, John Victoria University of Wellington
24
(261,660)
Incubator sessions, research proposals, research projects, purpose of incubator sessions, academic writing, scholarly writing, law
103.
Prebble, John Victoria University of Wellington
Posted:
14 May 10
Last Revised:
06 Jul 11
24
(261,660)
Workplace Communication for Skilled Migrants, Applied Linguistics, Victoria University of Wellington Cost/Benefit Analysis, English for Professional Purposes, English as a Second Language, Applied Linguistics, Victoria Model
104.
Prebble, John Victoria University of Wellington
24
(261,660)
Income Tax Act 1976, Repair, Maintenance, Alterations, Deductions
105.
Prebble, John Victoria University of Wellington
24
(261,660)
Tax Planning, Standard Value System, Income Tax Act 1976
106.
Prebble, John Victoria University of Wellington
23
(265,097)
Victoria University of Wellington, Skilled Migrants Programme, Cost/Benefit Analysis, Workplace communications, English for Professional Purposes, English as a Second Language, Applied Linguistics
107.
Prebble, John Victoria University of Wellington
Vidler Smith, Catherine Victoria University of Wellington
23
(265,097)
Legal research, Databases, New Zealand Law
108.
Prebble, John Victoria University of Wellington
Posted:
14 May 10
Last Revised:
06 Jul 11
23
(265,097)
Foreign investment fund regimes, anti-avoidance, capital export neutrality, Jurisdiction
109.
Prebble, John Victoria University of Wellington
23
(265,097)
Confidentiality, Income Tax, Income Tax Act 1968
110.
Prebble, John Victoria University of Wellington
22
(268,490)
Advance Rulings, Income tax, Business tax
111.
Prebble, John Victoria University of Wellington
Posted:
31 Mar 10
Last Revised:
06 Jul 11
22
(268,490)
Anti-avoidance, Controlled foreign companies, Tax
112.
Prebble, John Victoria University of Wellington
Posted:
01 Feb 10
Last Revised:
11 Jul 11
22
(268,490)
Stay of Proceeding, Winding Up, Disputed Debt, Set-off, Balance of Convenience
113.
Prebble, John Victoria University of Wellington
Posted:
31 Jan 10
Last Revised:
11 Jul 11
22
(268,490)
Estate Planning, Income Tax, Estate Duty
114.
Prebble, John Victoria University of Wellington
21
(271,910)
Income Tax, Tax Legislation, Statutory Interpretation, Income Tax Act 1994, Interpretation Provisions
115.
Prebble, John Victoria University of Wellington
Vidler Smith, Catherine Victoria University of Wellington
21
(271,910)
Legal research, Databases, Australian Law
116.
Prebble, John Victoria University of Wellington
20
(275,375)
El impuesto sobre la renta, Ectopia, Las ficciones jurídicas, La desaparición del impuesto sobre la renta, Ross Parsons, El impuesto internacional, La filosofía de impuestos
117.
Prebble, John Victoria University of Wellington
Posted:
14 May 10
Last Revised:
14 Jul 12
20
(275,375)
Income Tax, Taxation (Depreciation, Payment Dates Alignment, FBT, AMD Miscellaneous Provisions) Bill, Trust Law, Tax Havens, Company Law, Companies as Trustees
118.
Prebble, John Victoria University of Wellington
Posted:
21 Apr 10
Last Revised:
06 Jul 11
20
(275,375)
Deming, kaizen, structured, philosophy, teaching, international taxation, tax, education, continuing education, meta-cognition, critical thinking
119.
Prebble, John Victoria University of Wellington
19
(278,945)
Trust Taxation, Income tax, Income Tax Act 1976
120.
Prebble, John Victoria University of Wellington
19
(278,945)
Tax, Australasia, Reform
121.
Prebble, John Victoria University of Wellington
Posted:
18 Dec 09
Last Revised:
11 Jul 11
19
(278,945)
Income Tax, Deductibility, Depreciation
122.
Prebble, John Victoria University of Wellington
18
(282,470)
Advance Rulings, Income tax, Business tax
123.
Prebble, John Victoria University of Wellington
18
(282,470)
Inland Revenue Department, Tax Collection, Customer Service Model, Rebranding, Mottoes
124.
Prebble, John Victoria University of Wellington
Posted:
01 Apr 10
Last Revised:
11 Sep 12
18
(282,470)
International tax law, Business law, Tax return preparation, Tax preparers
125.
Prebble, John Victoria University of Wellington
18
(282,470)
Advance rulings, Tax law, Income tax
126.
Prebble, John Victoria University of Wellington
18
(282,470)
Income Tax Act 1976, Profits from sale of land, Dealing and developing distinction
127.
Prebble, John Victoria University of Wellington
17
(286,080)
Export incentives, statutory interpretation, New Zealand, tax law
128.
Prebble, John Victoria University of Wellington
17
(286,080)
Tax administration, penalties, PAYE
129.
Prebble, John Victoria University of Wellington
17
(286,080)
Estate duty, joint bank account, interest, Re Donald, tax
130.
Prebble, John Victoria University of Wellington
Posted:
01 Feb 10
Last Revised:
11 Jul 11
17
(286,080)
Income Tax Act 1976, Share Option Schemes, Avoidance
131.
Prebble, John Victoria University of Wellington
Posted:
31 Jan 10
Last Revised:
11 Jul 11
17
(286,080)
Estate Planning
132.
Prebble, John Victoria University of Wellington
Posted:
15 Nov 09
Last Revised:
11 Jul 11
17
(286,080)
Trust law, tax law, family trusts, pro forma settlor
133.
Prebble, John Victoria University of Wellington
Posted:
13 May 10
Last Revised:
06 Jul 11
16
(289,661)
Foreign investment fund regimes, anti-avoidance
134.
Valuation of Pension Rights for Estate Duty Purposes
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Prebble, John Victoria University of Wellington
Posted:
09 Mar 10
Last Revised:
09 Jul 11
16
(289,661)
Prebble, John Victoria University of Wellington
10
Estate and Gift Duties Act 1978, Estate Duty, Pension, Income tax, Valuation
Prebble, John Victoria University of Wellington
6
Estate and Gift Duties Act 1968, income tax allowance, lorimer
135.
Prebble, John Victoria University of Wellington
Posted:
01 Feb 10
Last Revised:
11 Jul 11
16
(289,661)
Tax, Income Tax, Donations Rebate, Charity, Anti-Abortion, Political Purpose, Charitable Purpose, Charities Act 2005 s 5, New Zealand.
136.
Prebble, John Victoria University of Wellington
Posted:
15 May 10
Last Revised:
06 Jul 11
15
(293,152)
Income Tax, Taxation (Beneficiary Income of Minors, Service-Related Payments and Remedial Matters) Act 2001, Trust Law, Tax Avoidance
137.
Prebble, John Victoria University of Wellington
15
(293,152)
Income Tax, Income Tax Act 1994, Trust Law
138.
Prebble, John Victoria University of Wellington
15
(293,152)
Income Tax, Income Tax Act 1994, Trust Law, Trust Transactions
139.
Prebble, John Victoria University of Wellington
Posted:
01 Apr 10
Last Revised:
09 Jul 11
15
(293,152)
Tax Law, Law Reform, International Tax Law
140.
Prebble, John Victoria University of Wellington
15
(293,152)
Loss-making deductions to income tax, Income Tax Act 1976, Deductibility
141.
Prebble, John Victoria University of Wellington
15
(293,152)
Trading Stock, Income Tax, Income Tax Act 1976
142.
Prebble, John Victoria University of Wellington
Posted:
31 Jan 10
Last Revised:
11 Jul 11
15
(293,152)
Apportionment, restrictive covenant, golden handshake, deductions, income tax
143.
Prebble, John Victoria University of Wellington
15
(293,152)
Tax Law, Property, Sale of Land, Mortgage, Income Tax
144.
Prebble, John Victoria University of Wellington
Posted:
15 May 10
Last Revised:
06 Jul 11
14
(296,818)
Anti-avoidance, Tax Reform, Income Tax Act 1976, New Zealand, general anti-avoidance rule, sham revenue rulings.
145.
Prebble, John Victoria University of Wellington
Posted:
15 May 10
Last Revised:
06 Jul 11
14
(296,818)
Income Tax, Taxation (Beneficiary Income Of Minors, Service-Related Payments and Remedial Matters) Act 2001, Trust Law, Tax Avoidance
146.
Prebble, John Victoria University of Wellington
14
(296,818)
Matrimonial Property Act 1976, Income Tax Act 1976, Tax liability
147.
Prebble, John Victoria University of Wellington
14
(296,818)
Mutuality principle, tax law, statutory interpretation, rebates, strict approach, presumption in favour of taxpayer
148.
Prebble, John Victoria University of Wellington
14
(296,818)
Tax administration, penalties, PAYE
149.
Prebble, John Victoria University of Wellington
14
(296,818)
Gift, estate planning, matrimonial property, relationship property, gift duty, Estate and Gift Duties Act, New Zealand
150.
Prebble, John Victoria University of Wellington
14
(296,818)
Income Tax Act 1976, Deductions, Statutory Interpretation
Records 1 -
150
of 217 matches
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Prebble, John's
Other Papers
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Total Downloads
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1.
Prebble, John Victoria University of Wellington
7
Income tax, tax law reform, foreign investment, tax havens
2.
Prebble, John Victoria University of Wellington
Posted:
02 Apr 10
Last Revised:
22 Jul 10
7
Imputation credits, law reform in New Zealand, foreign portfolio holders.
3.
Prebble, John Victoria University of Wellington
Posted:
01 Apr 10
Last Revised:
29 Jul 10
7
Tax law, law reform in New Zealand, double tax treaties, international tax regime, exchange of information.
4.
Prebble, John Victoria University of Wellington
Vidler Smith, Catherine Victoria University of Wellington
Posted:
14 May 10
Last Revised:
29 Jul 10
6
Databases by jurisdiction, legal research.
5.
Prebble, John Victoria University of Wellington
Posted:
01 Apr 10
Last Revised:
22 Jul 10
6
Underlying foreign tax, credits, New Zealand tax law.
6.
Prebble, John Victoria University of Wellington
Posted:
12 Apr 10
Last Revised:
02 Oct 10
5
Tax law, comparative tax law, OECD and Dynamic Asian Economies
7.
Prebble, John Victoria University of Wellington
4
Income Tax, Deductions, Fraud
8.
Prebble, John Victoria University of Wellington
4
Gordon Little, International Fiscal Association New Zealand, Tax Expert, Obituary
9.
Prebble, John Victoria University of Wellington
Posted:
01 Apr 10
Last Revised:
22 Jul 10
2
Tax law, New Zealand law reform, outbound interest
10.
Prebble, John Victoria University of Wellington
Tax
Records 1 -
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of 10 matches
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