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dc.contributor.author Elliffe, Craig en
dc.contributor.author Smith, A en
dc.contributor.editor Lang, M en
dc.date.accessioned 2016-10-19T01:28:01Z en
dc.date.issued 2016 en
dc.identifier.citation In GAARs - A Key Element of Tax Systems in the Post-BEPS World, 2016, Vol. 3, pp. 457-472 en
dc.identifier.isbn 9087223587 en
dc.identifier.isbn 9789087223588 en
dc.identifier.uri http://hdl.handle.net/2292/30803 en
dc.description.uri http://www.ibfd.org/sites/ibfd.org/files/content/pdf/16_001_GAARs_-_A_Key_Element_final_web.pdf en
dc.publisher IBFD en
dc.relation.ispartof GAARs - A Key Element of Tax Systems in the Post-BEPS World en
dc.relation.ispartofseries WU Institute for Austrian and International Tax Law - Tax Law and Policy Series. en
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. Details obtained from http://www.ibfd.org/ en
dc.rights.uri https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm en
dc.title New Zealand en
dc.type Book Item en
pubs.begin-page 457 en
pubs.volume 3 en
dc.rights.holder Copyright: IBFD en
pubs.author-url http://www.ibfd.org/IBFD-Products/GAARs-Key-Element-Tax-Systems-Post-BEPS-World#tab_0 en
pubs.end-page 472 en
pubs.place-of-publication Amsterdam, The Netherlands en
pubs.publication-status Published en
dc.rights.accessrights http://purl.org/eprint/accessRights/RestrictedAccess en
pubs.elements-id 531072 en
pubs.org-id Faculty of Law en
pubs.org-id Faculty Administration Law en
pubs.number 22 en
pubs.record-created-at-source-date 2016-06-20 en


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