Tax complexity and the capital - revenue distinction lessons from two recent New Zealand cases Andrew J. Maples
By: Maples, Andrew J
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Material type: 
ArticlePublisher: 2007Subject(s): RENTA | IMPUESTOS | RENDIMIENTOS DE CAPITAL | JURISPRUDENCIA | NUEVA ZELANDA | COMENTARIOS
In:
Bulletin for International Taxation v. 61, n. 7, July 2007, p. 293-307
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 323-A/2007/7-4 (Browse shelf) | Available | OP 323-A/2007/7-4 |
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| OP 323-A/2007/7-1 A common consolidated corporate tax base in the European Union | OP 323-A/2007/7-2 The need and scope for coordination of tax policies in the European Union | OP 323-A/2007/7-3 Exclusive source or residence - based taxation | OP 323-A/2007/7-4 Tax complexity and the capital - revenue distinction | OP 323-A/2007/8-1 Tax Treaty news | OP 323-A/2007/8-2 Fearful symmetry | OP 323-A/2007/8-3 Legal status of the OECD commentaries |
Conclusión.
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