Rights against unreasonable search and seizure in tax: Canadian and New Zealand approaches compared
This article investigates the role that the New Zealand Bill of Rights Act 1990 has played in New Zealand taxation case law and provides a comparison with the role played by the Canadian Charter of Rights and Freedoms 1982 in Canadian taxation cases. To determine this, the article analyses the inter...
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Format: | Others |
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Thomson Reuters,
2014-01-29T02:58:18Z.
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Online Access: | Get fulltext |