Editorial

Type of content
Journal Article
Publisher's DOI/URI
Thesis discipline
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Publisher
Journal Title
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Volume Title
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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
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All rights reserved unless otherwise stated