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eJournal of Tax Research

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James, Simon; Maples, Andrew --- "The Relationship Between Principles and Policy in Tax Administration: Lessons From the United Kingdom Capital Gains Tax Regime With Particular Reference to a Proposal for a Capital Gains Tax for New Zealand" [2016] eJlTaxR 18; (2016) 14(2) eJournal of Tax Research 455

alt : 18.pdf

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