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Title: Policy Forum: New Zealand's General Anti-Avoidance Rule--A Triumph of Flexibility over Certainty.
Authors: Elliffe, Craig
Publication: Canadian Tax Journal / Revue Fiscale Canadienne, 2014, Vol 62, Issue 1, p147
ISSN: 0008-5111
Publication type: Academic Journal

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Policy Forum: New Zealand's General Anti-Avoidance Rule--A Triumph of Flexibility over Certainty.