Associate Professor Andrew Smith
Teaching in 2020
- as Course Lecturer
- as Course Coordinator and Lecturer
Mr Smith's teaching primarily involves income tax at the undergraduate and post graduate levels. His research is mainly conducted into aspects of international taxation, specifically double tax agreements and also international social security harmonisation.
Selection of publications
“The Taxation of Offshore Portfolio Investment by New Zealand Residents: New FIF Rules”, Bulletin For International Taxation, Vol 61, No. 6, July 2007, pp 245-255. (co-authored with D G Dunbar)
“Expert Accounting Evidence and New Zealand Tax Litigation: A Research Note”, New Zealand Journal of Tax Law & Policy, Vol 13, No. 4, December 2007, pp 565-582.
“The Reform of Partnership Law and Taxation in New Zealand”, Journal of the Australasian Tax Teachers’ Association, Vol 3, No. 1, 2008, pp 95-115.
Chapter K in Tax Compliance Costs of Companies in an Enlarged European Community, Internationales Steuerrecht No. 50, Professor Dr Michael Lang et al, (editors), Linde Verlag Wien, Wein, Austria, 2008, pp 257-284. (co-authored with A J Sawyer)
“New Protocol to the 1982 New Zealand-United States Tax Treaty, Bulletin for International Taxation, Vol 63, No. 7, July 2009 pp 289-294.
“A History of New Zealand’s Double Tax Agreements”, New Zealand Journal of Tax Law & Policy, Vol 16, No. 1, March 2010, pp 105-132.
“New Zealand’s Social Security Conventions: A Critical Analysis with a Tax Focus”, New Zealand Journal of Tax Law & Policy, Vol 17, No. 1, March 2011, pp 87-114.
“The Impact of OECD Membership Upon New Zealand’s International Tax Policy and DTA Negotiations - A Comparative Text Analysis”, Journal of the Australasian Tax Teachers Association, 2011 Volume 6, No. 1, pp 1-19. (co-authored with A J Sawyer)
Chapter 23, The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties, Edited by Michael Lang, Pasquale Pistone and Claus Staringer, Cambridge Tax Law Series published by Cambridge University Press, Cambridge, UK, 2012. 32 pages. (Co-authored with A J Sawyer)
“New Zealand’s Recently Negotiated Double Tax Agreements and International Tax Policy Reform”, Journal of the Australasian Tax Teachers Association, 2012 Volume 7, No. 1, pp 31-50.