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.
CitationSawyer A, Tan LM (2022). Editorial. New Zealand Journal of Taxation Law and Policy. 28(4). 327-330.
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ANZSRC Fields of Research35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
48 - Law and legal studies::4801 - Commercial law::480106 - Taxation law
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Tan LM; Sawyer, Adrian (2022)
Sawyer, Adrian (2022)
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 ...