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P-ISSN 1034-7747
E-ISSN 2202-4859
Journal Article
Vol. 19, Issue 1, 2009January 01, 2009 AEST

General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective

Craig Elliffe, John Prebble,
tax planningtax arbitragedouble tax agreementsanti-avoidance
Copyright Logoccby-nc-nd-4.0 • https://doi.org/10.53300/001c.6710
Revenue Law Journal
Elliffe, Craig, and John Prebble. 2009. “General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective.” Revenue Law Journal 19 (1). https:/​/​doi.org/​10.53300/​001c.6710.

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