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The Fight Against Global Tax Evasion
The tax landscape is such that revenue authorities are increasingly exchanging information about private individuals with revenue authorities in foreign states. This article looks at what limits there might be to that. It was published in Taxation Today October 2017 and the NZLJ in November 2017
Roberts v CIR
This case establishes that charitable giving for the purpose of s LD 3(1) of the Income Tax Act 2007 can be done by way of forgiveness of debt.
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