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"Key Issues in the Design of Capital Gains Tax Regimes: Taxing Non-Residents"
2
(2015) 21 New Zealand Journal of Taxation Law and Policy 90
New Zealand Journal of Taxation Law and Policy
New Zealand
Law Journal Articles Referring to this Journal Article
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Citation Index
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"The relationship between principles and policy in tax administration: Lessons from the United Kingdom capital gains tax regime with particular reference to a proposal for a capital gains tax for New Zealand"
(2016) 14 (2) E-Journal of Tax Research 455
James, Simon; Maples, Andrew
Australia
circa
2016
AustLII
1
"New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia"
(2019) 16 (2) E-Journal of Tax Research 362
Sadiq, Kerrie; Sawyer, Adrian
Australia
circa
2019
AustLII
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