Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: New Zealand 2011 Combined: Phase 1 + Phase 2
This publication reviews the quality of New Zealand's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.The requests vary in complexity and cover a wide range of material, including: all income tax related information, ... goods and services tax information (where GST is covered in the tax treaty or TIEA); tax investigation information; ... notification, appeal rights) in New Zealand does not restrict the scope of information that New Zealanda#39;s tax authority can obtain. ... In the year 2008-09, Inland Revenue collected NZD 49 billion in tax a representing over 80% of core Crown revenue. 38 196.
| Title | : | Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: New Zealand 2011 Combined: Phase 1 + Phase 2 |
| Author | : | OECD |
| Publisher | : | OECD Publishing - 2011-06-07 |
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