Dr Ranjana Gupta

profile image

Senior Lecturer

Email: ranjana.gupta@aut.ac.nz

Research interests:

International Tax, Tax Policy

Fields of research:

  • Taxation Law

Professional activities:

Editorship, reviewing, examining, and judging

  • Reviewer, Financial Business Adviser Ltd (2019)
  • Reviewer, Financial and Business Advisor Ltd (2018)
  • Reviewer, Financial and Business Advisor Ltd (2017)

Contribution to academic environment

  • Invited presenter, National Institute of Public Finance and Policy (NIPFP), New Delhi (2019)
  • Telephone Interview, Tax Analysts (Boston, USA) (2019)

Outreach and engagement

  • panel speaker (2019)
    1. The International Taxation joint Conference in Cooperation with International Bureau of Fiscal Documentation (IBFD), Amsterdam and Foundation for International Taxation, a panel speaker on “Likely implications of new technologies on future tax policy and administration”. Mumbai, India
  • Presenter (2019)
    Presentation on 4 Jan 2019 as Guest of Honor in Inagural Session of the XX Annual International Conference on the broad theme “Global Vision 2030: Challenges & Opportunities” from January 4-5, 2019 organised by Delhi School of Professional Studies and Research at Deen Dayal Upadhyaya College (University of Delhi), New Delhi.

Research outputs:

Journal articles

  • Gupta, R. (2019). Tax implications of intangibles in the world of the BEPS: Do APAs still have a role to play in the tax planning strategies of multinationals?. Australian Tax Review, 48(3), 219-244. Retrieved from http://tax.thomsonreuters.com.au/

  • Gupta, R. (2019). Shifting sands: The unravelling of international exchange of information and disclosure rules on tax matters. eJournal of Tax Research, 16(3), 655-678. Retrieved from https://www.business.unsw.edu.au/

  • Gupta, R. (2018). Hybrid Entities and Double Tax Agreement Relief: India and New Zealand Approach. New Zealand Journal of Taxation Law and Policy, 24(3).

  • Gupta, R. (2018). Analysis of intellectual property tax planning strategies of multinationals and the impact of the BEPS project. Australian Tax Forum, 33(2), 185-219. Retrieved from https://www.taxinstitute.com.au/

  • Gupta, R. (2017). Directors’ fees received by non-residents for services performed outside New
    Zealand: Lessons from Australia. Australian Tax Review, 46(1). Retrieved from http://sites.thomsonreuters.com.au/journals/category/australian-tax-review/

  • Gupta, R. (2016). Filling the land tax void: New Zealand standpoint. eJournal of Tax Research, 14(3). Retrieved from https://www.business.unsw.edu.au/research/research-journals/atax-journal

  • Gupta, R. (2016). The role of tax practitioners’ explaining behaviour in clients’ satisfaction and commitment. New Zealand Journal of Taxation Law and Policy, 22(4).

  • Gupta, R. (2015). An empirical examination of moderating impact of switching costs and alternative attractiveness in tax practitioner services relationship. New Zealand Journal of Taxation Law and Policy, 21(3). Retrieved from http://westlaw/

  • Gupta, R. (2015). Understanding clients’ ties to a tax practitioner: The mediating influence of trust and service satisfaction. Australian Tax Forum, 30(2). Retrieved from https://www.taxinstitute.com.au/

  • Gupta, R. (2015). Relational impact of tax practitioners’ behavioural interaction and service satisfaction: Evidence from New Zealand. eJournal of Tax Research, 13(1). Retrieved from https://www.business.unsw.edu.au/

  • Gupta, R., & Sawyer, A. (2015). The costs of compliance and associated benefits for small and medium enterprises in New Zealand: Some recent findings. Australian Tax Forum, 30(1). Retrieved from http://www.taxinstitute.com.au/

  • Gupta, R. (2013). Inland revenue’s powers of search and seizure and taxpayers’ constitutional rights. Journal of Australian Taxation, 15(1).

  • Gupta, R. (2013). Rights against unreasonable search and seizure in tax: Canadian and New Zealand approaches compared. New Zealand Journal of Taxation Law and Policy, 19(3).

  • Freudenberg, B., Tran-Nam, B., Karlinsky, S., & Gupta, R. (2012). A comparative analysis of tax advisers’ perception of small business tax law complexity: United States, Australia and New Zealand. Australian Tax Forum, 27(4).

  • Gupta, R. (2011). Simplify Tax Maze to Grow Small
    Business: New Zealand study. Australian Tax Forum, 26(2). Retrieved from http://www.taxinstitute.com.au/

  • Gupta, R., & McGee, R. W. (2010). Study on Tax Evasion Perceptions in Australasia. Australian Tax Forum, 25(4).

  • Gupta, R. (2010). What is the Meaning of Income Under Ordinary Concepts? What the Cases Tell us About the Judicial Concept of "Income. New Zealand Business Law Quarterly, 16(4). Retrieved from http://www.brookers.nz/

  • Gupta, R., & McGee, R. W. (2010). A Comparative Study Of New Zealanders' Opinion On The Ethics Of Tax Evasion: Students V Accountants. New Zealand Journal of Taxation Law and Policy, 16(1).

  • Gupta, R. (2010). Assessability of Receipts from Personal Exertion. Journal of the Australasian Tax Teachers Association, 5(1).

  • Gupta, R. (2009). An Empirical Study of Demographics of Perceptions of Tax Evasion in New Zealand. Journal of Australian Taxation, 12(December 2008 - December 2010).

  • Gupta, R. (2008). Taxation of illegal profits in New Zealand. New Zealand Business Law Quarterly, 14(3).

  • McGee, R. W., & Gupta, R. (2008). The Ethics of Tax Evasion: An Empirical Study of New Zealand Opinion. Journal of Accounting, Ethics and Public Policy, 9(2).

  • Gupta, R. (2008). Taxation Of illegal Activities In New Zealand and Australia. Journal of the Australasian Tax Teachers Association, 3(2).

  • Gupta, R. (2007). How the Perceptions of Tax Evasion as a Crime and other offences mirror the penalties. New Zealand Journal of Taxation Law and Policy, 13(4).

  • Gupta, R. (2006). Perceptions of tax evasion as a crime – Evidence from New Zealand. New Zealand Journal of Taxation Law and Policy, 12(3).

Book chapters

  • Gupta, R. (2020). Income from personal services: Employees and the self-employed. In S. Barkoczy, V. Ammundsen, & A. Bullot (Eds.), Foundations of New Zealand Taxation Law (pp. 338-349). New Zealand: Wolters Kluwer, CCH New Zealand Limited.

  • Gupta, R. (2019). Income from personal services: Employees and the self-employed. In L. Teadway (Ed.), Foundations of New Zealand Taxation Law 2019 (pp. 333-345). Auckland, New Zealand: Wolters Kluwer, CCH New Zealand Limited.

  • Gupta, R. (2018). Income. In P. Ruffle (Ed.), New Zealand taxation 2019 principles, cases and questions (pp. 79-128). Wellington, New Zealand: Thomson Reuters Ltd.

  • Gupta, R. (2018). Income of individuals. In P. Ruffle (Ed.), New Zealand taxation 2019 principles, cases and questions (pp. 201-246). Wellington, New Zealand: Thomson Reuters Ltd.

  • Gupta, R. (2018). Deductions. In P. Ruffle (Ed.), New Zealand taxation 2019 principles, cases and questions (pp. 309-370). Wellington, New Zealand: Thomson Reuters Ltd.

  • Gupta, R. (2018). Other income. In P. Ruffle (Ed.), New Zealand taxation 2019 principles, cases and questions (pp. 247-268). Wellington, New Zealand: Thomson Reuters Ltd..

  • Gupta, R. (2018). Companies. In P. Ruffle (Ed.), New Zealand taxation 2019 principles, cases and questions (pp. 613-654). Wellington, New Zealand: Thomson Reuters Ltd.

  • Gupta, R. (2018). Income from personal services: Employees and the self-employed. In CCH New Zealand Ltd (Ed.), Foundations of New Zealand taxation law 2018 (pp. 327-338). Auckland, NZ: CCH New Zealand Limited. Retrieved from https://books.wolterskluwer.co.nz/items/1676ZS

  • Gupta, R. (2017). Income. In Thomson Reuters (Ed.), New Zealand taxation 2018 principles, cases and questions (pp. 77-124). Wellington, NZ: Thomson Reuters Ltd.. Retrieved from https://www.thomsonreuters.co.nz/

  • Gupta, R. (2017). Income of individuals. In Thomson Reuters (Ed.), New Zealand taxation 2018 principles, cases and questions (pp. 195-238). Wellington, NZ: Thomson Reuters Ltd.. Retrieved from https://www.thomsonreuters.co.nz/

  • Gupta, R. (2017). Deductions. In R. Thomson (Ed.), New Zealand taxation 2018 principles, cases and questions (pp. 299-360). Wellington, NZ: Thomson Reuters New Zealand Ltd.. Retrieved from https://www.thomsonreuters.co.nz/

  • Gupta, R. (2017). Other Income. In Thomson Reuters (Ed.), New Zealand taxation 2018 principles, cases and questions (pp. 239-260). Wellington, NZ: Thomson Reuters New Zealand Ltd.. Retrieved from https://www.thomsonreuters.co.nz/

  • Gupta, R. (2017). Companies. In Thomson Reuters (Ed.), New Zealand taxation 2018 principles, cases and questions (pp. 599-640). Wellington, NZ: Thomson Reuters Ltd. Retrieved from https://www.thomsonreuters.co.nz/

  • Gupta, R. (2017). Income from personal services: Employees and the self-employed. In Foundations of New Zealand taxation law (pp. 303-314). Auckland, NZ: Wolters Kluwer. Retrieved from https://www.schweitzer-online.de/

  • Gupta, R. (2017). Other income. In New Zealand taxation 2017: Principles, cases and questions (pp. 237-258). Wellington: Thomson Reuters New Zealand Ltd. Retrieved from https://www.thomsonreuters.co.nz/

  • Gupta, R. (2016). Companies. In New Zealand taxation 2017: Principles, cases and questions (pp. 597-638). Wellington: Thomson Reuters New Zealand Ltd. Retrieved from https://www.thomsonreuters.co.nz/

  • Gupta, R. (2016). Deductions. In New Zealand taxation 2017: Principles, cases and questions (pp. 297-358). Wellington: Thomson Reuters New Zealand Ltd. Retrieved from https://www.thomsonreuters.co.nz/

  • Gupta, R. (2016). Income of individuals. In New Zealand taxation 2017: Principles, cases and questions (pp. 193-236). Wellington: Thomson Reuters New Zealand Ltd. Retrieved from https://www.thomsonreuters.co.nz/

  • Gupta, R. (2016). Income. In New Zealand taxation 2017: Principles, cases and questions (pp. 77-124). Wellington: Thomson Reuters New Zealand Ltd. Retrieved from https://www.thomsonreuters.co.nz/

  • Gupta, R. (2016). Companies. In New Zealand taxation 2016 principles, cases and questions (pp. 595-638). Wellington, New Zealand: Thomson Reuters Ltd. Retrieved from http://www.thomsonreuters.co.nz/

  • Gupta, R. (2016). Deductions. In New Zealand Taxation 2016 Principles, Cases and Questions (pp. 295-356). Wellington, New Zealnd: Thomson Reuters Ltd. Retrieved from http://www.thomsonreuters.co.nz/

  • Gupta, R. (2016). Other Income. In New Zealand Taxation 2016 Principles, Cases and Question (pp. 233-254). Wellington, New Zealand: Thomson Reuters Ltd. Retrieved from http://www.thomsonreuters.co.nz/

  • Gupta, R. (2016). Income of Individuals. In New Zealand Taxation 2016 Principles, Cases and Questions (pp. 189-232). Wellington, New Zealand: Thomson Reuters Ltd. Retrieved from http://www.thomsonreuters.co.nz/

  • Gupta, R. (2016). Income. In New Zealand Taxation 2016 Principles, Cases and Questions (pp. 77-124). Wellington, New Zealand: Thomson Reuters Ltd. Retrieved from http://www.nzt.thomsonreuters.co.nz/

  • Gupta, R. (2015). Companies. In New Zealand Taxation 2015 Principles, Cases and Questions (pp. 589-632). Wellington: Thomson Reuters. Retrieved from http://www.thomsonreuters.co.nz/

  • Gupta, R. (2015). Deductions. In New Zealand Taxation 2015 Principles, Cases and Questions (pp. 293-354). Wellington: Thomson Reuters. Retrieved from http://www.thomsonreuters.co.nz/

  • Gupta, R. (2015). Other income. In New Zealand Taxation 2015 Principles, Cases and Questions (pp. 233-254). Wellington: Thomson Reuters. Retrieved from http://www.thomsonreuters.co.nz/

  • Gupta, R. (2015). Income of individuals. In New Zealand Taxation 2015 Principles, Cases and Questions (pp. 189-232). Wellington, NZ: Thomson Reuters Ltd. Retrieved from http://www.thomsonreuters.co.nz/

  • Gupta, R. (2014). Companies. In New Zealand Taxation Principles, Cases and Questions 2014, Chapter 15 Companies (pp. 623-657). Wellington, New Zealand: Thomson Reuters.

  • Gupta, R. (2014). Other Income. In New Zealand Taxation 2014 Princioles, Cases and Questions, Chapter 7 Other Income (pp. 231-252). Wellington, New Zealand: Thomson Reuters,.

  • Gupta, R. (2014). Income of Individuals. In New Zealand Taxation 2014 Princioles, Cases and Questions, Chapter 6 Income of Individuals (pp. 187-231). Thomson Reuters, Wellington.

  • Gupta, R. (2014). Deductions. In New Zealand Taxation 2014 Principles, Cases and Questions. 2014: 291-350. Thomson Reuters Ltd,, Wellington, NZ 01 Jan 2014 (pp. 291-350). Wellington, NZ: Thomson Reuters.

  • Gupta, R. (2013). Deductions. In New Zealand Taxation 2013 Principles, Cases and Questions (pp. 277-334). Wellington, NZ: Thomson Reuters Ltd,.

  • Gupta, R. (2012). Companies. In New Zealand Taxation 2012 Principles, Cases and Questions (pp. 591-648). Wellington, NZ: Brookers Ltd.

  • Gupta, R. (2012). Deductions. In New Zealand Taxation 2012Principles, Cases and Questions (pp. 285-342). Wellington, NZ: Brookers Ltd.

  • Gupta, R. (2012). Other Income. In New Zealand Taxation 2012 Principles, Cases and Questions (pp. 225-248). Wellington, NZ: Brookers Ltd.

  • Gupta, R. (2012). Other Income. In New Zealand Taxation 2013 Principles, Cases and Questions (pp. 219-240). Wellington: Thomson Reuters Ltd..

  • Gupta, R. (2011). Other Income. In New Zealand Taxation 2011: Principles, cases and questions (pp. 227-248). Wellington: Brookers Ltd.

  • Gupta, R. (2011). Companies. In New Zealand Taxation 2011 Principles, Cases and Questions (pp. 585-640). Wellington, NZ: Brookers Ltd.

  • Alley, C., Dunbar, D., Gupta, R., Hodson, A., Keating, M., Maples, A., . . . Mei, T. L. (2010). Other Income. In M. J. Greening (Ed.), New Zealand Taxation 2010 Principles, Cases and Questions. Wellington: Thomson Brookers.

  • Alley, C., Dunbar, D., Gupta, R., Hodson, A., Keating, M., Maples, A., . . . Mei, T. L. (2010). Companies. In M. J. Greening (Ed.), New Zealand Taxation 2010 Principles, Cases and Questions. Wellington: Thomson Brookers.

  • Alley, C., Chan, C., Dunbar, D., Gupta, R., Hodson, A., Holmes, K., . . . Ritchie, K. (2009). Tax Administration. In M. Greening (Ed.), New Zealand Taxation 2009: Principles, cases and questions (pp. 965-1027). Wellington: Brookers Ltd.

  • Alley, C., Chan, C., Dunbar, D., Gupta, R., Hodson, A., Holmes, K., . . . Ritchie, K. (2009). Companies. In M. J. Greening (Ed.), New Zealand Taxation 2009 Principles, Cases and Questions (pp. 597-658). Wellington: Thomson Brookers.

  • Alley, C., Chan, C., Dunbar, D., Gupta, R., Holmes, K., Maples, A., . . . Webb, A. (2008). Tax Administration. In M. J. Greening (Ed.), New Zealand Taxation 2008 Principles, Cases and Questions (pp. 895-951). Wellington: Thomson Brookers.

  • Alley, C., Chan, C., Dunbar, D., Gupta, R., Holmes, K., Maples, A., . . . Webb, A. (2008). Companies. In M. J. Greening (Ed.), New Zealand Taxation 2008 Principles, Cases and Questions (pp. 547-608). Wellington: Thomson Brookers.

  • Alley, C., Chan, C., Dunbar, D., Gupta, R., Holmes, K., Maples, A., . . . Webb, A. (2007). Tax Administration. In M. Greening (Ed.), New Zealand taxation 2007: Principles, cases and questions (pp. 875-930). Wellington: Brookers Ltd.

  • Alley, C., Chan, C., Dunbar, D., Gupta, R., Holmes, K., Maples, A., . . . Webb, A. (2007). Companies. In M. Greening (Ed.), New Zealand Taxation 2007: Principles, cases and questions (pp. 525-584). Wellington: Brookers Ltd.

Conference contributions

  • Gupta, R. (2018). Everything but the Kitchen Sink: The Evolution of the International Exchange of Information and Disclosure Rules on Tax Matters. In 13th International Conference on Tax Administration. Sydney. Retrieved from https://www.business.unsw.edu.au/

  • Gupta, R. (2017). Filling the land tax void: New Zealand standpoint. In Australasian Tax Teachers' Association Annual Conference. Wellington.

  • Gupta, R. (2016). Directors’ fees received by overseas non-residents for services performed outside New Zealand: Lessons from Australia. In 107th Annual Conference of the Society of Legal Scholars, University of Oxford. University of Oxford,, Manor Road, Oxford.

  • Gupta, R. (2016). The Role of Tax Practitioner’s Explaining Behaviour in Client’s Satisfaction and Commitment. In Tax Research Network Annual Conference. University of Roehampton.

  • Gupta, R. (2016). Moderated mediation: tax practitioner’s explaining behaviour and the relationship between client’s service satisfaction and relationship commitment.. In 12th International Tax Administration Conference, Sydney, Australia, 31 March -1 April 2016. Sydney< Australia.

  • Gupta, R. (2016). Applicability of the source rules to directors’ fees received by overseas non-residents for services performed outside New Zealand.. In Australasian Tax Teachers’ Association Conference,. Sydney.

  • Gupta, R. (2015). An empirical examination of moderating impact of switching costs and alternative attractiveness in tax practitioner services relationship. In 24th Annual Tax Research Network Conference. Hull.

  • Gupta, R. (2015). Exploring the moderating impact of switching costs in tax practitioner services relationship. In 27th The Australasian Tax Teachers’ Association Conference. Adelaide: Adelaide Law School, The University of Adelaide, AUSTRALIA.

  • Gupta, R. (2014). Understanding Clients’ Ties to a Tax Practitioner: the Mediating Influence of Trust and Service Satisfaction. In The International Academy of Business and Public Administration. Las Vegas, Nevada.

  • Gupta, R. (2014). Taxpayers’ perceptions of the tax adviser services: Evidence from New Zealand. In Atax 11th International Tax Administration Conference. Sydney: Atax, University of NSW.

  • Gupta, R., & Sawyer, A. (2014). Tax compliance costs for small businesses in New Zealand: Some recent findings. In Australasian Tax Teachers’ Association Conference. Brisbane.

  • Gupta, R. (2013). Enhanced relationship in developing countries: Is it feasible?. In International Taxation Conference 2013. Mumbai.

  • Gupta, R. (2013). The Relevance of Taxpayers' Constitutional Rights in the light of Revenues' Powers of search and Seizure. In Tax Alchemy: Turning silver into gold. Auckland.

  • Gupta, R. (2012). Relevance of Taxpayers’ Constitutional Rights in the Light of Revenues’ Powers of Search and Seizure: Canada Vis-a-Vis New Zealand. In International Tax Administration Conference. Tattersall’s Sydney.

  • Gupta, R. (2011). Small Business Tax Law Complexity in New Zealand: Does Demographical Background of Tax Practitioners’ Matter?. In Tax - It is More Than Numbers. Melbourne Law School: Australasian Tax Teachers' Association.

  • McGee, R. W., & Gupta, R. (2010). Three studies on human values and beliefs cheating on taxes in Australia and New Zealand. In 22nd Australasian Tax Teachers' Association Conference. Australia.

  • Gupta, R. (2010). Tax Practitioners' Perception of Small Business Tax Law Complexity in New Zealand. In 9th International Tax Administration Conference. Sydney.

  • Gupta, R. (2010). Receipts from Personal Exertion: Mere Gifts or Gross Income?. In 22nd Australasian Tax Teachers' Association Conference. Sydney.

  • McGee, R. W., & Gupta, R. (2009). The Ethics of Tax Evasion: An Empirical Study of New Zealand Opinion. In Australasian Tax Teachers' Association Conference. Christchurch.

  • Gupta, R. (2008). Taxation of illegal activities in New Zealand. In The Australasian Tax Teachers' Association Conference. Sandy Bay.

  • Gupta, R. (2008). An Empirical Study of Demographics of Perceptions of Tax Evasion in New Zealand. In The Accounting and Finance Association of Australia and New Zealand/International Association for Accounting Education and Research Conference. Sydney.

  • Gupta, R. (2007). How the perceptions of tax evasion as a crime mirror the penalties. In 19th Annual Australasian Tax Teachers' Association Conference. Customs House, Brisbane.

  • Gupta, R. (2006). Perceptions of tax evasion as a crime: A New Zealand study. In 7th International Tax Administration Conference 2006 (pp. 1-17). Coogee Beach, Sydney: Atax, Faculty of Law, University of New South Wales.

Theses

  • Gupta, R. (2009). Receipts from Personal Exertion: Mere Gifts or Gross Income?. (Auckland University of Technology).

Oral presentations

  • Gupta, R. (2018). The business of being a writer. Auckland, New Zealand. Retrieved from http://nationalwritersforum.org.nz/

  • Gupta, R. (2017). Analysis of intellectual property tax planning strategies of multinationals and the impact of the BEPS Project. Crawford School of Public Policy, Canberra, Austalia. Retrieved from https://taxpolicy.crawford.anu.edu.au/

  • Gupta, R. (2013). Dividends, imputation credits; company losses and group companies. 12-16 Nicholls Lane, Parnell, Auckland.

  • Gupta, R. (2008). Perceptions of tax evasion as a crime, How the Perceptions of Tax Evasion as a Crime mirror the Penalties and a demographic analysis - a New Zealand study. Manukau.

Other outputs

  • Gupta, R. (2018). Tax complance issues for small businesses. Auckland, New Zealand. Retrieved from https://www.planetaudio.org.nz/

  • Gupta, R. (2014). Compliance burden heaviest for small firms. The New Zealand Hearld. Retrieved from http://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=11365061

  • Gupta, R. (2013). Reviewed Managing Your Business Taxation and Legal Compliance" authored by Paul Wilton, Edition 15, New Zealand, Financial and Business Advisor Publishers, 2013..

  • Gupta, R. (2012). Reviewed Managing Your Business Taxation and Legal Compliance" authored by Paul Wilton, Edition 14, , New Zealand, Financial and Business Advisor Publishers, 2..

  • Gupta, R. (2010). Reviewed Managing Your Business Taxation and Legal Compliance" authored by Paul Wilton, Edition 12, , New Zealand, Financial and Business Advisor Publishers, 2010.

  • Gupta, R. (2009). Reviewed "Managing Your Business Taxation and Legal Compliance" authored by Paul Wilton, Edition 11, New Zealand, Financial and Business Advisor Publishers, 2009.