Published on 03 Jul 14
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers:
- the context:
- New Zealand’s role in the OECD
- New Zealand Inland Revenue’s track record in tax avoidance cases
- key points of comparison between section BG 1 and Part IVA
- information gathering and audits in cases involving potential allegations of tax avoidance
- areas of focus for the IRD currently
- survival tips in dealing with risk, and with scrutiny.
Current at 13 July 2014
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