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Global tax transparency and developments in the exchange of information standards a New Zealand perspective Ranjana Gupta

By: Gupta, Ranjana.
Material type: ArticleArticlePublisher: 2021Subject(s): INTERCAMBIO DE INFORMACION TRIBUTARIA | TRANSPARENCIA FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ELUSION FISCAL | EVASION FISCAL | PREVENCIÓN | PROGRAMAS | APLICACION | NUEVA ZELANDA In: Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 36, n. 1, 2021, p. 1-32Summary: This article investigates New Zealand’s international commitment to implement the strategies of the Global Forum on Transparency and Exchange of Information, the OECD BEPS Project, and other interrelated initiatives in the fifield of Exchange of Information (EOI) to address global tax evasion and avoidance in New Zealand.
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Resumen.

This article investigates New Zealand’s international commitment to implement the strategies of the Global Forum on Transparency and Exchange of Information, the OECD BEPS Project, and other interrelated initiatives in the fifield of Exchange of Information (EOI) to address global tax evasion and avoidance in New Zealand.

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