Type of ContentJournal Article
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.
CitationSawyer A, Tan LM (2021). Editorial. New Zealand Journal of Taxation Law and Policy. 27(2). 109-112.
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ANZSRC Fields of Research48 - Law and legal studies::4801 - Commercial law::480106 - Taxation law
RightsAll rights reserved unless otherwise stated
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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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