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    • New Zealand and capital gains tax: a tax experts' perspective

      Yong, SE; Cheng, A (New Zealand Institute of Chartered Accountants (NZICA), 2013)
      New Zealand is an interesting country to study capital gains tax (CGT) as it is one of the few OECD countries at present that does not have a formalised capital gains tax. Despite international and political pressures to ...