Search Results - "Sawyer, Adrian"

The 'EBB and Flow' of fiscal support for research and development: A New Zealand reflection by Adrian Sawyer

“…New Zealand's investment in research and development ('R and D') activities as a percentage of its Gross Domestic Product has remained near the bottom of the…”
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An update on Hong Kong's exchange of information developments and engaging with BEPS by Sawyer, Adrian

“…The Hong Kong Special Administrative Region (HKSAR) implemented automatic exchange of information (AEOI) with the Inland Revenue (Amendment) (No. 3) Ordinance…”
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Professor John Prebble's guiding hand in New Zealand's advance (binding) rulings regime by Sawyer, Adrian

“…At first glance, one could be excused for concluding that New Zealand's advance (binding) rulings regime can be traced to a Government budget announcement in…”
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Will Hong Kong Succumb to International Pressure on Taxation Matters? by Sawyer, Adrian

“…Internationally the pressure on nations perceived to be uncooperative and lacking in transparency in the operation of their taxation systems is intensifying…”
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Towards simplification of value added tax compliance for small businesses in Botswana - lessons from New Zealand by Tshepiso Makara, Adrian Sawyer

“…The value added tax ('VAT') system in Botswana, introduced in July 2002, has since gone through several reforms. These include: an increase in the VAT rate…”
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Demystifying the challenges involved in publishing a high quality taxation paper by Sawyer, Adrian

“…Purpose – The purpose of this paper is to offer strategies that can enhance the likelihood of successfully developing an idea through to publication in a…”
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Rewriting tax legislation - Can polishing silver really turn it into gold? by Sawyer, Adrian

“…With increasing levels of complexity, bulging statute books and pleas for simplification, the 1990s saw three Commonwealth jurisdictions pursue similar, yet…”
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Peer review of tax information exchange agreements: Is it more than just about the numbers? by Sawyer, Adrian

“…The rush by tax havens to conclude Tax Information Exchange Agreements (TIEAs) has been a recent feature of the international agreement scene. As at 31…”
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The costs of compliance and associated benefits for small and medium enterprises in New Zealand: some recent findings by Gupta, Ranjana, Sawyer, Adrian

“…'This study reports the results of an investigation of the tax compliance cost burden for New Zealand small and medium enterprises (SMEs). It is one part of a…”
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Globalisation and tax administration – a New Zealand perspective by Sawyer, Adrian

“…The work of the G20 and OECD in relation to Base Erosion and Profit Shifting (BEPS) 1.0, and more recently with BEPS 2.0, has shown unprecedented levels of…”
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Tax policy without consultation: Is New Zealand on a "slippery slope"? by Adrian Sawyer

“…This paper analyses recent developments in New Zealand's tax policy development framework. Specifically, it contributes to the literature in several ways…”
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Tax policy without consultation: Is New Zealand on a "slippery slope"? by Adrian Sawyer

“…This paper analyses recent developments in New Zealand's tax policy development framework. Specifically, it contributes to the literature in several ways…”
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Professor John Prebble's Guiding Hand in New Zealand's Advance (Binding) Rulings Regime by Sawyer, Adrian

“…At first glance, one could be excused for concluding that New Zealand's advance (binding) rulings regime can be traced to a Government budget announcement in…”
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Professor John Prebble's guiding hand in New Zealand's advance (binding) rulings regime by Adrian Sawyer

“…At first glance, one could be excused for concluding that New Zealand's advance (binding) rulings regime can be traced to a Government budget announcement in…”
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Professor John Prebble's guiding hand in New Zealand's advance (binding) rulings regime by Adrian Sawyer

“…At first glance, one could be excused for concluding that New Zealand's advance (binding) rulings regime can be traced to a Government budget announcement in…”
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Enhancing taxpayers' rights in New Zealand - an opportunity missed? by Sawyer, Adrian

“…This article assesses what the author believes to be a major missed opportunity by the New Zealand government and Inland Revenue to enhance the position of…”
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Binding rulings in New Zealand : as assessment of the first ten years by Sawyer, Adrian

“…Binding rulings on taxation laws in New Zealand introduced in 1995 - background to development of binding rules regime - purposes and key features -…”
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Editorial by Devos, Ken, Sawyer, Adrian

“…Tax Administration: Evolution or Revolution, with the presentations (and associated papers) at the Conference addressing a range of issues, incorporating…”
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Demystifying the Value-Added Tax Act implications of fixed property transactions in South Africa by Hassan, Muneer E, Bornman, Marina, Sawyer, Adrian

“…The South African Value-Added Tax (VAT) Act lacks a logical structure for fixed property transactions, making it difficult to teach, apply and administer. This…”
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Guidelines for a simplified Value-Added Tax Act by Hassan, Muneer E., Bornman, Marina, Sawyer, Adrian

“…Purpose: The goal of the study is to provide guidelines for a simplified South African Value-Added Tax (VAT) Act. Motivation: The current VAT Act lacks logical…”
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