Tax Harmonization in Australia and New Zealand: Lessons from the European Union
Journal
Australia; European Union; New Zealand
Bulletin for International Taxation 2011 (Volume 65), No. 1
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.