Sawyer, Adrian John
Expanding the Commissioner's core powers should New Zealanders be concerned? electrónico / Adrian J. Sawyer .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
This article considers the core powers of the Commissioner of Inland Revenue (Commissioner) in New Zealand principally in relation to investigations, including recent additions that not only increase the scope of the Commissioner's powers, but also further impinge on taxpayers' rights, and risk eroding confidence in the tax system.
SISTEMA FISCAL
POLITICA FISCAL
NUEVA ZELANDA
Bulletin for International Taxation 0007-4624v. 75, n. 4, April 2021, p. 174-183
Expanding the Commissioner's core powers should New Zealanders be concerned? electrónico / Adrian J. Sawyer .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
This article considers the core powers of the Commissioner of Inland Revenue (Commissioner) in New Zealand principally in relation to investigations, including recent additions that not only increase the scope of the Commissioner's powers, but also further impinge on taxpayers' rights, and risk eroding confidence in the tax system.
SISTEMA FISCAL
POLITICA FISCAL
NUEVA ZELANDA
Bulletin for International Taxation 0007-4624v. 75, n. 4, April 2021, p. 174-183