000 01363nab a2200289 c 4500
999 _c143909
_d143909
003 ES-MaIEF
005 20210416125134.0
007 ta
008 210416t2021 at ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _958655
_aGupta, Ranjana
245 0 _aGlobal tax transparency and developments in the exchange of information standards
_ba New Zealand perspective
_c Ranjana Gupta
260 _c2021
500 _aResumen.
520 _aThis 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.
650 4 _947499
_aINTERCAMBIO DE INFORMACION TRIBUTARIA
650 4 _948593
_aTRANSPARENCIA FISCAL
650 4 _963148
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650 4 _aELUSION FISCAL
_943410
650 4 _aEVASION FISCAL
_944029
650 _aPREVENCIÓN
_954712
650 _aPROGRAMAS
_948158
650 4 _927355
_aAPLICACION
650 4 _947847
_aNUEVA ZELANDA
773 0 _9164672
_oOP 1867/2021/1
_tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform
_w(IEF)103415
_x 0812-695X
_gv. 36, n. 1, 2021, p. 1-32
942 _cART