Editorial
dc.contributor.author | Tan LM | |
dc.contributor.author | Sawyer, Adrian | |
dc.date.accessioned | 2023-01-22T21:43:41Z | |
dc.date.available | 2023-01-22T21:43:41Z | |
dc.date.issued | 2022 | en |
dc.date.updated | 2022-12-16T02:43:40Z | |
dc.description.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. | en |
dc.identifier.citation | Sawyer A, Tan LM (2022). Editorial. New Zealand Journal of Taxation Law and Policy. 28(4). 327-330. | en |
dc.identifier.issn | 1322-4417 | |
dc.identifier.uri | https://hdl.handle.net/10092/105043 | |
dc.language.iso | en | en |
dc.rights | All rights reserved unless otherwise stated | en |
dc.rights.uri | http://hdl.handle.net/10092/17651 | en |
dc.subject.anzsrc | Fields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting | en |
dc.subject.anzsrc | Fields of Research::48 - Law and legal studies::4801 - Commercial law::480106 - Taxation law | en |
dc.title | Editorial | en |
dc.type | Journal Article | en |
uc.college | UC Business School | |
uc.department | Department of Accounting and Information Systems |
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