Global ETD Search
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Showing 1 to 2 of 2 for “"New Zealand taxation"”.
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SMEs and CA firms ecosystem: the case of New Zealand taxation and audit
… and CA firms use for decision making in the SME taxation and audit market. As a part of this study, the characteristics of service quality are considered. SME managers, on the one hand, are involved in decision making about CA firm selection, change and ratification, while CA firms, on the other …
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Explorations of structure and choice in taxing capital gains: New Zealand tax experts' perspectives
… that might be used if a CGT were considered in New Zealand. It contends that the development of the New Zealand’s policy on taxing capital gains has continued in a somewhat ad hoc and inconsistent fashion. The lack of a uniform approach to capital gains taxation has resulted in detailed, but …