The Use of Foreign Court Decisions in New Zealand

dc.contributor.author	Elliffe, Craig	en
dc.contributor.author	Barrow, Jane	en
dc.date.accessioned	2017-08-24T04:13:24Z	en
dc.date.issued	2017-06	en
dc.identifier.citation	Taxation Today 4-7 Jun 2017	en
dc.identifier.uri	http://hdl.handle.net/2292/35335	en
dc.description.abstract	The rationale underpinning the use of relevant foreign judgments in court decisions about the interpretation and application of double tax agreements (DTAs) is based on the logic of common interpretation. Agreement on a common interpretation underpins the use of the OECD Model Commentary (the Commentary) as, first, an aid to negotiating DTAs and, secondly, their subsequent interpretation by taxpayers, administrators and the courts.	en
dc.relation.ispartofseries	Taxation Today	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.	en
dc.rights.uri	https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm	en
dc.title	The Use of Foreign Court Decisions in New Zealand	en
dc.type	Journal Article	en
pubs.begin-page	4	en
dc.rights.holder	Copyright: THOMSON REUTERS	en
pubs.end-page	7	en
dc.rights.accessrights	http://purl.org/eprint/accessRights/RestrictedAccess	en
pubs.subtype	Article	en
pubs.elements-id	632864	en
pubs.org-id	Law	en
pubs.org-id	Faculty Administration Law	en
pubs.record-created-at-source-date	2017-06-27	en

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