In this first issue of the New Zealand Journal of Taxation Law and Policy (the Journal) for 2021 we feature a book review and four articles. The articles cover topics ranging from: the Auckland regional fuel tax; accounting for livestock in Australia; a review of the qualifying companies’ regime; and an assessment of dividend imputation in Australia and New Zealand (NZ).
CitationSawyer A, Tan LM (2021). Editorial. New Zealand Journal of Taxation Law and Policy. 27(1). 5-12.
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ANZSRC Fields of Research48 - Law and legal studies::4801 - Commercial law::480106 - Taxation law
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Sawyer A; Tan LM (2020)
Tan LM; Sawyer, Adrian (2021)In this second issue of the New Zealand Journal of Taxation Law and Policy (the Journal) for 2021 we feature a comment and three articles. The comment considers corporate inversions in the United States, while the articles ...
Sawyer A; Tan LM (2019)