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    Editorial (2022)

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    Type of Content
    Journal Article
    UC Permalink
    https://hdl.handle.net/10092/105043
    
    ISSN
    1322-4417
    Collections
    • Business: Journal Articles [311]
    Authors
    Tan LM
    Sawyer, Adrian cc
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    Abstract

    In this fourth and final issue of the New Zealand Journal of Taxation Law and Policy (the Journal) for 2022 we feature a comment and four articles. The comment and four articles encompass a diverse array of subjects, namely: an analysis of the various Parore decisions; cross border taxation of business profits; determination of corporate residence; taxation and cultural matters concerning Polynesian peoples; and an historical analysis of tariff and customs houses in New Zealand.

    Citation
    Sawyer A, Tan LM (2022). Editorial. New Zealand Journal of Taxation Law and Policy. 28(4). 327-330.
    This citation is automatically generated and may be unreliable. Use as a guide only.
    ANZSRC Fields of Research
    35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
    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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