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P-ISSN 1034-7747
E-ISSN 2202-4859
Commentary
Vol. 2, Issue 2, 1991January 01, 1991 AEST

New Zealand’s Approved Issuer Levy - A Pragmatic “Concession”

Martin Smith,
approved issuer levytaxationnew zealandnon-resident withholding tax
Copyright Logoccby-nc-nd-4.0 • https://doi.org/10.53300/001c.6548

Articles in Vol. 2, Issue 2, 1991

Vol. 2, Issue 2, 1991
  • The Ongoing Saga of the "Terrible Twins" : Observations on Hepples v FC OF T
    Julie Cassidy
  • The Concept of Assessable Income Has It Changed
    Greg Bitomsky
  • Taxation Treatment of Foreign Currency Exchange Gains and Losses on Borrowings By Australian Resident Taxpayers
    David Mouritz
  • A Comparative Analysis of the Sino-Australian Income Tax Agreement
    Yong Peng
  • A Tax Incentive for the Clever Country?
    Vicki Beyer
  • New Zealand's Approved Issuer Levy - A Pragmatic "Concession"
    Martin Smith
  • Transfer Pricing : Australian and American Reactions
    Paul G Marinko
Revenue Law Journal
Smith, Martin. 1991. “New Zealand’s Approved Issuer Levy - A Pragmatic ‘Concession.’” Revenue Law Journal 2 (2). https://doi.org/10.53300/001c.6548.
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