Kevin Holmes

Victoria University of Wellington - School of Accounting & Commercial Law

Professor (Retired)

Victoria University of Wellington

PO Box 600

Wellington, 6140

New Zealand

http://www.victoria.ac.nz/sacl/staff/kevin-holmes.aspx

SCHOLARLY PAPERS

6

DOWNLOADS

1,256

SSRN CITATIONS

0

CROSSREF CITATIONS

2

Scholarly Papers (6)

1.

The Classification of Capital and Revenue in Accounting and the Definition of Income in the Market-Place

Victoria University of Wellington – Centre for Accounting, Governance and Taxation Research Working Paper No. 73
Number of pages: 47 Posted: 14 Jul 2011
Ewen McCann and Kevin Holmes
Victoria University of Wellington - Taxation Research Group, School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting & Commercial Law
Downloads 944 (36,479)
Citation 2

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Capital, Revenue, Shanz Haig Simons, Income, Present Value

2.

Should Accountants Determine How Much Tax We Pay? International Accounting Standards vs. Taxable Income and Capital Gains

New Zealand Journal of Tax Law and Policy, Vol. 14, pp. 316-329, September 2008
Number of pages: 14 Posted: 26 Jun 2010
Kevin Holmes
Victoria University of Wellington - School of Accounting & Commercial Law
Downloads 170 (253,367)

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income, taxable income, international accounting standards, capital gains, New Zealand, economics concept of income, accounting concept of income, legal concept of income, income pyramid, trust law, alignment, coherence

3.

Income Tax Treatment of Research and Development Expenditure

Asia-Pacific Tax Bulletin, Vol. 14, No. 6, pp. 460-467, November/December 2008
Number of pages: 8 Posted: 26 Jun 2010
Elizabeth Holmes and Kevin Holmes
affiliation not provided to SSRN and Victoria University of Wellington - School of Accounting & Commercial Law
Downloads 99 (379,772)

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research and development expenditure, New Zealand, deductions, international accounting standards, tax credits, definitions, software, claw back, black hole expenditure

4.

New Zealand – Legal Remedies in the Tax System

Asia-Pacific Tax Bulletin, Vol. 16, No. 1, pp. 63-76, January/February 2010
Number of pages: 5 Posted: 26 Jun 2010
Kevin Holmes
Victoria University of Wellington - School of Accounting & Commercial Law
Downloads 40 (597,029)

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Inland Revenue, Taxation Review Authority, High Court, Court of Appeal, Supreme Court

5.

The Rule of Law in the Maldives and the Tax Regime's Contribution to its Failure

Number of pages: 190 Posted: 21 Oct 2022
Kevin Holmes
Victoria University of Wellington - School of Accounting & Commercial Law
Downloads 3 (908,140)

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Rule of law, Maldives, jurisprudence, Islamic jurisprudence

6.

Tax Treaties and Double Non-Taxation: The Case of New Zealanders Investing in Immovable Property in South Africa

K.J. Holmes, J. Roeleveld & C. West, Tax Treaties and Double Non-Taxation: The Case of New Zealanders Investing in Immovable Property in South Africa, 65 Bull. Intl. Taxn. 4/5 (2011), Journals IBFD.
Posted: 18 Nov 2016
Kevin Holmes, Jennifer Roeleveld and Craig West
Victoria University of Wellington - School of Accounting & Commercial Law, Independent and International Bureau for Fiscal Documentation (IBFD)

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