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"Comparing New Zealand's Private Rulings System and its Features with a Selection of International Private Rulings Systems - What is there in Common?"   flag  1

(2002) 5 (3) Journal of Australian Taxation 440
Sawyer, Adrian
Journal of Australian Taxation
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Professor John Prebble's Guiding Hand in New Zealand's Advance (Binding) Rulings Regime" [2021] VUWLawRw 41 Sawyer, Adrian New Zealand circa 2021 NZLII flag

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
"The Income Tax Rulings Process: Dispelling the Mystery" (1998) 46 Canadian Tax Journal 274 Canadian Tax Journal Canada circa 1998 flag 1
(1994) 177 Journal of Accountancy 62 (1994) 177 Journal of Accountancy 62 Journal of Accountancy United States circa 1994 flag 1
"Professor John Prebble's Guiding Hand in New Zealand's Advance (Binding) Rulings Regime" [2021] VUWLawRw 41 Sawyer, Adrian New Zealand circa 2021 NZLII flag
"Private Income Tax Rulings: A Comparative Study" (1995) 10 (9) Tax Notes International 738 Tax Notes International United States circa 1995 flag 1
"ATO Rulings: When can the Commissioner Withdraw a Private Ruling?" (2000) 34 (11) Taxation in Australia 577 Taxation in Australia Australia circa 2000 flag 1

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