Editorial

Files
NZJTLP_29_(202306)_Editorial June 2023 final draft.pdf (188.7 KB)
Type of content
Journal Article
UC permalink
https://hdl.handle.net/10092/106475
Publisher's DOI/URI
Thesis discipline
Degree name
Publisher
Journal Title
Journal ISSN
Volume Title
Language
Date
2023
Authors
Sawyer, Adrian
Tan , Lin Mei
Abstract

In this second issue of the New Zealand Journal of Taxation Law and Policy (the Journal) for 2023 we feature four articles. The articles focus on the new business continuity test (BCT) for companies, whether New Zealand should have a wealth tax, a practitioners’ views on dispute resolution in New Zealand, and tax compliance supporting cash flow management for small businesses in Australia.

Description
Citation
Sawyer A, Tan LM (2023). Editorial. New Zealand Journal of Taxation Law and Policy. 29(2). 127-132.
Keywords
Ngā upoko tukutuku/Māori subject headings
ANZSRC fields of research
48 - Law and legal studies::4801 - Commercial law::480106 - Taxation law
Rights
All rights reserved unless otherwise stated
http://hdl.handle.net/10092/17651
Collections
Business: Journal Articles