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1.
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Small tax dispute resolution in New Zealand : is there a better way? A consideration of overseas processes

by Jone, Melinda; Maples, Andrew.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 44 pagesEdition: 25 (2), June 2019, 44 pages. Online Access: Download PDF from Catalogue Availability: Copies available for loan: New Zealand (1).
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With great power comes no responsibility : the Commissioner's assessment function and discretionary adherence to the law

by Beckham, Jeremy.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 25 pagesEdition: 24 (1), March 2018, 25 pages. Online Access: Download PDF from Catalogue Availability: Copies available for loan: New Zealand (1).
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Inland Revenue's approach to taxpayer amendment requests : is the Commissioner guilty of dereliction of duty?

by Beckham, Jeremy.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 26 pagesEdition: 24 (2), June 2018, 26 pages. Online Access: Access from Box.com Availability: Copies available for loan: New Zealand (1).
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Taxing capital gains : a comparative analysis and lessons for New Zealand

by Evans, Chris; Krever, Richard.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 30 pagesEdition: 23 (4), December 2017, 30 pages. Availability: Copies available for loan: New Zealand (1).
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The thin capitalisation problem : an analysis of New Zealand's 2014 reforms

by Meng, Jia.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 20 pagesEdition: 22 (1), March 2016, 20 pages. Availability: Copies available for loan: New Zealand (1).
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Taxing or relaxing? : The deductibility of expenditure on holiday homes, boats and aircraft

by Schumacher, Gretta.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 23 pagesEdition: 22 (1), March 2016, 23 pages. Availability: Copies available for loan: New Zealand (1).
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Defining a small business in Australian and New Zealand taxation : less is more

by Kenny, Paul.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 23 pagesEdition: 22 (2), June 2016, 23 pages. Availability: Copies available for loan: New Zealand (1).
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Characteristics of a preferred capital gains tax regime in New Zealand

by Sharma, Shaleshni; Davey, Howard.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 24 pagesEdition: 21 (1), March 2015, 24 pages. Availability: Copies available for loan: New Zealand (1).
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The value of a financial transactions tax in New Zealand

by Hobbs, Dylan; Marriott, Lisa.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 25 pagesEdition: 21 (2), June 2015, 25 pages. Availability: Copies available for loan: New Zealand (1).
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Commissioner's official opinion : a "get out of gaol free" card?

by Keating, Mark; Keating, Kirsty.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 22 pagesEdition: 21 (3), September 2015, 22 pages. Availability: Copies available for loan: New Zealand (1).
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Trustee tax residence in New Zealand : is it relevant and how is it determined?

by Pavlovich, Alison.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 15 pagesEdition: 21 (3), September 2015, 15 pages. Availability: Copies available for loan: New Zealand (1).
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A nation's role in addressing base erosion and profit shifting : sovereignty in relation to transfer pricing

by Sadiq, Kerrie.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 21 pagesEdition: 19 (4), December 2013, 21 pages. Availability: Copies available for loan: New Zealand (1).
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The impact of zero depreciation on buildings on deferred taxation

by Mear, Kim; Bradbury, Michael.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 12 pagesEdition: 19 (4), December 2013, 12 pages. Availability: Copies available for loan: New Zealand (1).
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Culture and tax compliance behaviour of ethnic business owners

by Yong, Sue; Northcott, Deryl; Hooper, Keith.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 20 pagesEdition: 20 (1), March 2014, 20 pages. Availability: Copies available for loan: New Zealand (1).
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A comprehensive capital gains tax in New Zealand - no longer political hari kari? : a consideration of the Labour Party proposal of 2011

by Maples, Andrew.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 24 pagesEdition: 20 (2), June 2014, 24 pages. Availability: Copies available for loan: New Zealand (1).
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Legal, accounting, political or economic? : the evolution of tax depreciation in New Zealand

by Vosslamber, Rob.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 20 pagesEdition: 20 (2), June 2014, 20 pages. Availability: Copies available for loan: New Zealand (1).
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Computer software transactions and the income tax definition of a royalty

by Hullah, Felicity.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 26 pages Edition: 20 (3), September 2014, 26 pages . Availability: Copies available for loan: New Zealand (1).
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Tax compliance cost in New Zealand : an international comparative evaluation

by Evans, Chris; Tran-Nam, Binh.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 21 pagesEdition: 20 (4), December 2014, 21 pages. Availability: Copies available for loan: New Zealand (1).
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Advance tax rulings in perspective : a theoretical and comparative analysis

by Alarie, Benjamin; Datt, Kalmen; Sawyer, Adrian; Weeks, Greg.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 28 pagesEdition: 20 (4), December 2014, 28 pages. Availability: Copies available for loan: New Zealand (1).
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HMRC wins the race : Commissioners for Her Majesty's Revenue and Customs v McLaren Racing Ltd

by Maples, Andrew J.

Series: New Zealand Journal of Taxation Law and Policy.Pages: 12 pagesEdition: 20 (4), December 2014, 12 pages. Availability: Copies available for loan: New Zealand (1).

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