A recent NZ court case involved a tax agent (Chatfield & Co), the Commissioner of Inland Revenue (CIR), the Korean National Tax Service and the NZ Competent Authority (Mr Nash). The High Court case of Chatfield and Co vs The CIR challenged the roots of procedural...
The recent Global Forum on Transparency and Exchange of Information for Tax Purposes held in Berlin, Germany endorsed the new OECD standard called the global Common Reporting Standard for the automatic exchange of tax information (AEOI). The global move towards the...
