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A thematic history of New Zealand’s double taxation agreements

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posted on 2025-02-27, 22:12 authored by Jonathan BarrettJonathan Barrett, Andrew SmithAndrew Smith
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

Publication status

Published

Contribution type

Article

ISSN

1448-2398

eISSN

1448-2398

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