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 new revenue procedure issued by the Internal Revenue Service on requests for competent authority assistance is good news for taxpayers. It should assist taxpayers by providing more detailed information on when it is appropriate to apply for assistance, and how....
In the week just ended we have observed a fundamental shift in the landscape of information exchange between countries. New legislation has come into force in New Zealand, increasing information reporting with respect to property transactions, and a milestone has been...
