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    Editorial (2021)

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    NZJTLP_27_2_(202106)_-_Editorial_v03 clean.docx (55.29Kb)
    Type of Content
    Journal Article
    UC Permalink
    https://hdl.handle.net/10092/102437
    
    ISSN
    1322-4417
    Collections
    • Business: Journal Articles [255]
    Authors
    Tan LM
    Sawyer, Adrian cc
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    Abstract

    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 cover topics ranging from: farm accounting and taxation, consultation with Māori in the New Zealand tax policy process, and the tax rewriting experiences of India and South Africa.

    Citation
    Sawyer A, Tan LM (2021). Editorial. New Zealand Journal of Taxation Law and Policy. 27(2). 109-112.
    This citation is automatically generated and may be unreliable. Use as a guide only.
    ANZSRC Fields of Research
    48 - Law and legal studies::4801 - Commercial law::480106 - Taxation law
    Rights
    All rights reserved unless otherwise stated
    http://hdl.handle.net/10092/17651

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    • Introduction 

      Tan LM; Sawyer, Adrian (2021)
      1.0 SPECIAL ISSUE: COVID-19 AND TAXATION From time to time the New Zealand Journal of Taxation Law and Policy (the Journal) dedicates an issue to a particular topic. Past special issues have encompassed Chinese tax law ...
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