Commissioner of Inland Revenue v NV Phillips' Gloeilampenfabrieken
| Jurisdiction | New Zealand |
| Court | Court of Appeal |
| Judgment Date | 1955 |
| Year | 1955 |
| Date | 1955 |
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5 cases
- Kyros International Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
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R (on the application of Unison) v Monitor
...For example, there are two Court of Appeal decisions from New Zealand: Comr of Inland Revenue v NV Phillips’ Gloeilampenfabrieken [1955] NZLR 868 and Comr of Inland Revenue v Farmers’ Trading Co Ltd [1982] 1 NZLR 449. In the first the issue was whether interest received in the Netherlands f......
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Ardmore Construction Ltd v The Commissioners for HM Revenue and Customs
...been given in the UK. 19 Mr Way submits that the New Zealand case of Commissioner of Inland Revenue v NV Philips Gloeilampenfabrieken [1955] NZLR 868 (NZ CA) (“the Philips case”), considered by the Upper Tribunal, though only persuasive authority, supports his argument. The issue in the Phi......
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SHIP VET SDN BHD vs KETUA PENGARAH HASIL DALAM NEGERI …
...not ‘received’. This was explained in the Supreme Court case of Commissioner of Inland Revenue (NZ) v NV Philips Gloeilampenfabrieken [1955] NZLR 868, where it was explained by Barrowclough CJ, in the following The answer which I should expect the 'practical man' to make to a question what ......
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1 books & journal articles
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Taxing Sovereign Wealth Funds: Looking to Singapore for Inspiration
...Income Tax Assessment Act 1997 (Cth) ss 6–5(3), 6–10(5) (‘ITAA’). 17 Commissioner of Inland Revenue v N V Philips’ Gloeilampenfabrieken [1955] NZLR 868, 886–88 (North J). 18 Ibid 879–80 (Gresson J). In Spotless Services Ltd v Federal Commissioner of Taxation (1993) 93 ATC 4397, 4409–4410 at......