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Key Issues in the Design of Capital Gains Tax Regimes: Taxi..:
Elliffe, Craig
New Zealand Journal of Taxation Law and Policy. 21 (2015) 1 - p. , 2015
Link:
https://ssrn.com/abstract=2630473
RT Journal T1 <Title>Key Issues in the Design of Capital Gains Tax Regimes: Taxing Non-Residents</Title> UL https://suche.suub.uni-bremen.de/peid=ssrn-2630473&Exemplar=1&LAN=DE A1 Elliffe, Craig YR 2015 K1 taxation of non-resident capital gains K1 Article 13 K1 capital gains tax K1 treaty shopping JF New Zealand Journal of Taxation Law and Policy VO 21 IS 1 LK http://dx.doi.org/https://ssrn.com/abstract=2630473 DO https://ssrn.com/abstract=2630473 SF ELIB - SuUB Bremen
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