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Massey University - Massey University Auckland
international taxation, compliance, global tax governance, BEPS, Pillar One, Pillar Two, BEPS Action 1
digital services tax, DST, section 301 of the Trade Act 1974
taxation of digital services, Pillar One proposal, digital services tax, DST
multisided market, platform firm, user participation, synergy rent, Google
Date-Enabled Services, Platform Firms, Digital Economy, Taxation
Mutual Agreement Procedures, Arbitration Dispute Settlements, International Income Taxation, Base Erosion and Profit Shifting, BEPS, Two Pillar Solution, World Trade Organization, Investment Treaties, Investor–State Dispute Settlements
Taxation, justice, reciprocity, diverted profits tax, digital services tax
BEPS, Digitalization, Fairness, Cooperation, OECD
Google, digital economy, Digital Services Tax
influencers, income tax, Alibaba
Base Erosion and Profit Shifting, Digitalization, International Taxation, Tax Policy, Cooperation, Governance
international tax law, international taxation, new legal realism, transnational legal theory, complexity theory
taxation of digital services, China, Pillar One proposal
digital services tax, trade in digital services
The Evolution of the Income Tax Nexus Rules in New Zealand’S Statutes
New Zealand Universities Law Review 31(1) 2024, pp 139-183
How to Make New Zealand's Source Rules Better
New Zealand Journal of Taxation Law and Policy (2024) 30(2) (Forthcoming)
On the Irrelevance of the “Practical Man” Test to the Interpretation of New Zealand's Source Rules
New Zealand Journal of Taxation Law and Policy 30(4) 2024, Forthcoming
