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~person:"Smith, Andrew M. C."
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IAS 39, income smoothing, and...
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Australian tax forum : a journal of taxation policy, law and reform
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
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ECONIS (ZBW)
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New Zealand's thin capitalization rules and the arm's length principle
Smith, Andrew M. C.
;
Dunmore, Paul V.
- In:
Bulletin for international fiscal documentation : …
57
(
2003
)
10
,
pp. 503-510
Persistent link: https://www.econbiz.de/10001849092
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Tax avoidance and the financial structures of non-resident controlled companies in New Zealand
Smith, Andrew M. C.
- In:
Australian tax forum : a journal of taxation policy, …
13
(
1997
)
3
,
pp. 277-309
Persistent link: https://www.econbiz.de/10001234489
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