Tax Harmonization in Australia and New Zealand: Lessons from the European Union

Journal
Author
Schalkwyk, S.A. van
Country
Australia; European Union; New Zealand
Published Date
Issue
Bulletin for International Taxation 2011 (Volume 65), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, examines the appropriateness, advantages and disadvantages of tax harmonization from an Australasian perspective. In this regard, the author considers what lessons Australia and New Zealand could learn from the EU experience regarding tax harmonization.