A thematic history of New Zealand's double taxation agreements

被引：0

作者：

Smith, Andrew M. C. ^{[1
]}

Barrett, Jonathan ^{[1
]}

机构：

[1] Victoria Univ Wellington Te Herenga Waka, Sch Accounting & Commercial Law, Taxat, Wellington, New Zealand

来源：

EJOURNAL OF TAX RESEARCH | 2024年 / 22卷 / 02期

关键词：

double taxation agreements; history; Australia; New Zealand; passive income; RELIEF;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

This article seeks to pay tribute to John Taylor's scholarship in the field of the history of Australian double taxation agreements (DTAs). Referencing Taylor's formidable body of research, the article adopts a thematic approach to outline the history of New Zealand's DTAs, including tax treaties with Australia.

引用

页码：280 / 299

页数：20

共 62 条

[1]

[Anonymous], 1936, Government Gazette, P340

[2]

[Anonymous], 1955, Note to Minister of Finance on Double Taxation from the Commissioner of Inland Revenue and The Treasury' (Report

[3]

[Anonymous], List of OECD member countries - ratification of the convention on the OECD

[4]

[Anonymous], 1975, Closure Report, correspondence of the Minister and Deputy Minister of Environment

[5]

Atkinson Neill, 2006, Seafarers' Te Ara-the Encyclopedia of New Zealand

[6]

Barber David, 1993, National Business Review28 May, P8

[7]

Belich James., 2009, Replenishing the Earth: The Settler Revolution and the Rise of the Anglo-World, 1783-1939

[8] The price of nostalgia: Menzies, the "Liberal" tradition and Australian foreign policy [J].

Bongiorno, F .

AUSTRALIAN JOURNAL OF POLITICS AND HISTORY, 2005, 51 (03) :400-417

[9] League of Nations report on double taxation submitted to the Financial Committee by Professors Bruins, Einaudi, Seligman, and Sir Josiah Stamp. [J].

Coates, WH .

JOURNAL OF THE ROYAL STATISTICAL SOCIETY, 1924, 87 :99-102

[10]

Commissioner of Inland Revenue and The Treasury, 1962, Note to Minister of Finance on Double Taxation' (Report, P6

← 1 2 3 4 5 6 7 →