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Smith, Andrew M. C. - In: Canadian tax journal 44 (1997) 6, pp. 1525-1551

Persistent link: https://www.econbiz.de/10001222224

Taxation of non-resident equity investment in New Zealand : unilateral extension of domestic imputation regime to non-resident portfolio investors

Smith, Andrew M. C. - In: Bulletin for international fiscal documentation : … 48 (1994) 2, pp. 59-63

Persistent link: https://www.econbiz.de/10001161662

Comprehensive dividend imputation, neutrality and double taxation of corporate profits

Smith, Andrew M. C. - In: Bulletin for international fiscal documentation : … 47 (1993) 10, pp. 568-580

Persistent link: https://www.econbiz.de/10001161666

New Zealand's interest accrual rules : a comprehensive review 12 years on

Smith, Andrew M. C. - In: Canadian tax journal 46 (1998) 4, pp. 819-838

Persistent link: https://www.econbiz.de/10001254663

Taxation of offshore portfolio investment by New Zealand residents : new foreign investment fund rules

Smith, Andrew M. C.; Dunbar, David G. - In: Bulletin for international taxation 61 (2007) 6, pp. 245-255

Persistent link: https://www.econbiz.de/10003490168

Overseas pension : the next steps

Dale, M.Claire; Saint John, Susan; Littlewood, Michael; … - 2011

Persistent link: https://www.econbiz.de/10009008155

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

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

Continuing tax reform programme in New Zealand

Smith, Andrew M. C. - In: Bulletin for international fiscal documentation : … 45 (1991) 7, pp. 385-393

Persistent link: https://www.econbiz.de/10001110966

New Zealand’s Thin Capitalisation Rules and the Adoption of International Financial Reporting Standards in New Zealand

Nethercott, Les - 2012

In response to Australia's decision to adopt international financial reporting standards (IFRSs) from 2005, New Zealand has subsequently decided to follow. New Zealand reporting entities are required to adopt IFRSs from 2007 with the option of early adoption from 2005.As New Zealand is one of...

Persistent link: https://www.econbiz.de/10013107298