Enforcing New Zealand's tax laws via international tax recovery agreements

Type

Journal

Author

Sawyer, A.J.

Published Date

January 1, 2000

Issue

Bulletin for International Taxation 2000 (Volume 54), No. 1

Explores the reasons for developing tax recovery agreements and examines New Zealand's tax recovery agreement procedure, as provided in the new Part XA of the Tax Administration Act 1994.

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Enforcing New Zealand's tax laws via international tax recovery agreements