The Tax Policy Advice Division of New Zealand’s Inland Revenue released news on October 15 2015, that a Competent Authority Arrangement (Arrangement) has been signed by the Competent Authorities of New Zealand and the United States. The Arrangement became...
The IRS has released Revenue Procedure 2015-50 (RP 2015-50). It updates a previous revenue procedure, 2014-64 (published in December 2014) with a list of additional countries with which the United States has determined it is appropriate to have an automatic exchange...
