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Journal Article Title | Citation(s) | Author † | Jurisdiction | Date | Full Text | Citation Index | |
"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 |
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"01/01/2015" | [2015] NZPubIntLawJl 1 | Rule, New two-year Income Tax bright-line | New Zealand | circa 2015 | NZLII |
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"01/01/2015" | [2014] NZPubIntLawJl 10 | Rule, New two-year Income Tax bright-line | New Zealand | circa 2014 | NZLII |
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"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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