... of categorical tax structures (Maletta et al., 1990), on integration into the 150-hour requirement (Duncan and Schmutte, 2006) and on students’ job expectations (Broaddus, 2010). Taxation Internships Survival analysis Evidence suggests that there is a positive relationship between...

... arbitrage, BNZ Investments Limited v. CIR [2009] 24 NZTC 23,582. There the Judge noted (BNZ Investments Limited v. CIR [2009] 25 NZTC 23,582): Taxation Transfer pricing Deductions Mr Shay explained that tax driven (or “tax aggressive”) transactions...