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dc.contributor.authorFreudenberg, Brett
dc.contributor.editorAdrian J. Sawyer
dc.date.accessioned2017-05-03T11:38:32Z
dc.date.available2017-05-03T11:38:32Z
dc.date.issued2005
dc.date.modified2007-03-19T21:43:03Z
dc.identifier.issn1322-4417
dc.identifier.urihttp://hdl.handle.net/10072/4639
dc.description.abstractIn 1992 New Zealand adopted two hybrid entities for taxation purposes, known as Qualifying Companies and Loss Attribution Qualifying Companies. It was stated that these entities would provide members with limited liability, but would be taxed in a similar manner to partnerships. What has been the New Zealand experience over the past 13 years with this alternative business form? This paper will critically analyse New Zealand's Qualifying Companies and Loss Attribution Qualifying Companies to ascertain whether these regimes have been successful in achieving their original objectives. Such an assessment is timely given the New Zealand Government's recent announcement to introduce another hybrid entity.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherThomson Brookers
dc.publisher.placeWellington
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom185
dc.relation.ispartofpageto215
dc.relation.ispartofissue2
dc.relation.ispartofjournalNew Zealand Journal of Taxation Law and Policy
dc.relation.ispartofvolume11
dc.rights.retentionY
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1801
dc.titleIs the New Zealand Qualifying Company regime achieving its original objectives?
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.date.issued2005
gro.hasfulltextNo Full Text
gro.griffith.authorFreudenberg, Brett D.


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    Contains articles published by Griffith authors in scholarly journals.

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