New Zealand (2019)
Type of ContentChapters
EditorsLang MOwens JPistone PRust ASchuch JStaringer C
CitationSawyer A,Smith A (2019). New Zealand. In Lang M, Owens J, Pistone P, Rust A, Schuch J, Staringer C (Ed.), Implementing Key BEPS Actions: Where do we stand?.: The Netherlands: IBFD, 2019
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ANZSRC Fields of Research14 - Economics::1402 - Applied Economics::140215 - Public Economics - Taxation and Revenue
14 - Economics::1402 - Applied Economics::140210 - International Economics and International Finance
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South East Asian Tax Administration Issues in the Drive to Attract Foreign Direct Investment: Is a Regional Tax Authority the Way Forward? Brand, T.; Hodson, A.; Sawyer, A.J. (University of Canterbury. Department of Accounting and Information Systems, 2015)The Association of South East Asian Nations (ASEAN) region is of growing importance to foreign investing New Zealand businesses. Under the umbrella of a case study focussing on Vietnam, this paper utilises interviews ...
Sawyer, A.J. (2019)Traditionally taxes (and tax systems) are evaluated using principles that, in many instances, trace back to the work of Adam Smith (namely, equity, certainty, convenience and economy). Added to these principles are those ...
Sawyer AJ; Bornman M; Smith G (Pretoria University Law Publications, 2019)This chapter describes the concept of tax simplification, offering New Zealand as a case study to provide potential guidance for South Africa. Specifically, this chapter examines both the rewriting of legislation ...