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.
Current at 19 November 2004