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Harmful Tax Practices

Published on 01 Oct 01 by "THE TAX SPECIALIST" JOURNAL ARTICLE

By Keith Taylor, Manager, Business and International Tax, Inland Revenue, New Zealand Government.

This presentation outlines the work carried out to date by the OECD on the harmful tax practices project, summarises the criteria used to identify harmful tax practices, and sets out the timetable for eliminating and/or defending against those harmful tax practices.

Author profile:

Keith TAYLOR


 
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