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New Zealand: finally, proposals to restrict covenant and exit inducement payments

Publication date: 01 Oct 00 | Source: ASIA-PACIFIC TAX BULLETIN

Issue: Vol 6, No 10

Pages: pp.297-302

Abstract:
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.

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Author profiles

Andrew J MAPLES
Andrew is an Associate Professor of Taxation Law at the University of Canterbury, New Zealand.
Current at 1 August 2012
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Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015
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