The Resource Expanding the Commissioner's core powers : should New Zealanders be concerned?

Expanding the Commissioner's core powers : should New Zealanders be concerned?

Label
Expanding the Commissioner's core powers : should New Zealanders be concerned?
Title
Expanding the Commissioner's core powers : should New Zealanders be concerned?
Creator
Subject
Language
eng
Summary
This article considers the core powers of the Commissioner of Inland Revenue (Commissioner) in New Zealand principally in relation to investigations, including recent additions that not only increase the scope of the Commissioner's powers, but also further impinge on taxpayers' rights, and risk eroding confidence in the tax system
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 75 (2021), no. 4 ; p. 162-173
http://library.link/vocab/creatorName
Sawyer, A.J
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • tax authorities
  • investigation
  • dispute resolution
  • tax secrecy
  • exchange of information
  • legal professional privilege
  • taxpayer rights
Label
Expanding the Commissioner's core powers : should New Zealanders be concerned?
Instantiates
Publication
Label
Expanding the Commissioner's core powers : should New Zealanders be concerned?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932