Policy Forum: New Zealand's General Anti-Avoidance Rule--A Triumph of Flexibility over Certainty.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 1, p. 147
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- Publication type:
- Article
Works by Elliffe, Craig
Results: 3
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Trans-tasman thin capitalisation rules and treaties: implications for New Zealand and Australia on tighter thin capitalisation ratios.
- Published in:
- Australian Tax Forum, 2013, v. 28, n. 3, p. 605
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- Publication type:
- Article
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JUSTIFYING SOURCE TAXATION IN THE DIGITAL AGE.
- Published in:
- Victoria University of Wellington Law Review, 2021, v. 52, n. 4, p. 743
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- Publication type:
- Article