E

Craig Elliffe "The New Zealand International Tax Experience — A Brief History" in International and Cross-Border Taxation in New Zealand (2nd ed)
    (Thomson Reuters, Sydney, 2018) 7
    [Library Link] [External Link] 

    Time period(s): 1890-1939, 1940-1989, 1990-present
    Topics: international taxation, tax treaties 

Craig Elliffe "New Zealand" in Guglielmo Maisto (ed) Revisiting Article 21 (Other Income) of the OECD Model (International Bureau of Fiscal Documentation
    (IBFD), Amsterdam, 2023)
    [External Link] 

    Time period(s): 1940-1989, 1990-present
    Topics: international taxation, tax treaties