Enforcing New Zealand's tax laws via international tax recovery agreements

Journal
Author
Sawyer, A.J.
Country
New Zealand
Published Date
Issue
Bulletin for International Taxation 2000 (Volume 54), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Explores the reasons for developing tax recovery agreements and examines New Zealand's tax recovery agreement procedure, as provided in the new Part XA of the Tax Administration Act 1994.