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"The Resident/Non-Resident Dichotomy In New Zealand's Tax Regime: Proposals For Some Intermediate Steps?"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(2003) 9 New Zealand Journal of Taxation Law and Policy 161	(2003) 9 New Zealand Journal of Taxation Law and Policy 161	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2003			1
(2003) 3210 Tax Notes International 968	(2003) 3210 Tax Notes International 968	Tax Notes International	United States	circa 2003			1
(2002) 8 New Zealand Journal of Taxation Law and Policy 363	(2002) 8 New Zealand Journal of Taxation Law and Policy 363	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2002			1
(2001) 7 New Zealand Journal of Taxation Law and Policy 246	(2001) 7 New Zealand Journal of Taxation Law and Policy 246	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2001			1
"New FIF and CFC Regime Introduced in New Zealand"	[1993] Intertax International Tax Review 371	Intertax. International Tax Review		circa 1993			1
CIR v Hannigan; CIR v Levet	(1980) 4 NZTC 61,573		New Zealand	circa 1980	CCH New Zealand		1
"The CFC and FIF Regimes: An Historical Examination of the Conflict Between Taxpayers and the IRD — Are the McLeod Committee Recommendations an Acceptable Solution? Parts I and II"	10 New Zealand Journal of Taxation Law and Policy 53	New Zealand Journal of Taxation Law and Policy	New Zealand				1