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.
History
Preferred citation
Barrett, J. & Smith, A. M. C. (2024). A thematic history of New Zealand’s double taxation agreements. eJournal of Tax Research, 22(2), 280-299. https://www.unsw.edu.au/content/dam/pdfs/business/acct-audit-tax/research-reports/ejournal-of-tax-research/2024-volume-22,-number-2/2024-Volume22-2-A-thematic-history-of-New-Zealand's-double-taxation-agreement_P280.pdf
Journal title
eJournal of Tax Research
Volume
22
Issue
2
Publication date
2024-01-01
Pagination
280-299
Publisher
Australian School of Business, University of New South Wales