TY - BOOK AU - Wilkinson,B TI - Divdend imputation in the context of globalisation: extension of the New Zealand foreign investor tax credit regime to non-resident direct investors T2 - Discussion paper series / Department of Accountancy, Massey University PY - 1997/// CY - Palmerston North, N.Z. PB - Massey University, Department of Accountancy N1 - Refrences: p. 17-18 ER -