New Zealand: The Wine-Box Inquiry: never mind the findings but what about the recommendations?
01 Feb 98 |
BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION
Issue: Vol 52 No 2
Pages: pp. 58-72
On 14 August 1997, almost three years to the day since its official commencement, the Commission of Inquiry into Certain Matters Relating to Taxation (known as the Wine-Box Inquiry) tabled its report in Parliament. In what was a surprising series of findings, the report completely vindicates all of the parties that had allegations of tax fraud and conspiracy labelled against them from any wrong-doing. After reviewing the Report's findings, this article focuses on the recommendations contained in the Wine-Box Report.
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
01 March 2015