Browsing AUT Business School by Author "Cheng, A"
Now showing items 1-1 of 1
-
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 ...