000			01115nab a2200229 c 4500
999			_c144262 _d144262
003			ES-MaIEF
005			20210609120328.0
007			ta
008			210608t2021 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_940041 _aSawyer, Adrian John
245			_aExpanding the Commissioner's core powers _helectrónico _bshould New Zealanders be concerned? _c Adrian J. Sawyer
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis 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.
650		4	_948426 _aSISTEMA FISCAL
650		4	_948067 _aPOLITICA FISCAL
650		4	_947847 _aNUEVA ZELANDA
773	0		_9165166 _oBIT/2021/4 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 4, April 2021, p. 174-183
942			_cRE