New Zealand: finally, proposals to restrict covenant and exit inducement payments
01 Oct 00 |
ASIA-PACIFIC TAX BULLETIN
Issue: Vol 6, No 10
The authors examine the proposals in the recent Issues Paper on expanding gross income to include lease inducement and restrictive covenant payments, and highlights strengths and weaknesses in these proposals.
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
Andrew is an Associate Professor of Taxation Law at the University of Canterbury, New Zealand.
Current at 1 August 2012
Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
01 March 2015