Published on 01 Oct 06
by "THE TAX SPECIALIST" JOURNAL ARTICLE
There have been numerous developments recently in this subject area.The article discusses the new Article 26 of the New Zealand Double Tax Agreement, Australia’s first Tax Information Exchange Agreement with Bermuda, s 23 which was recently inserted into the International Agreements Act (empowering the Commissioner to obtain and provide information pursuant to international agreements) and aspects of the exchange of information arrangements between Australia and Switzerland.
Current at 04 January 2011
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