IRD officials can make changes to tax law retrospectively and on the hoof – and it is hurting New Zealand business, tax practitioners say.
A long-awaited Inland Revenue interpretation statement on tax avoidance was finally released yesterday, and it confirms the ability of officials to deem
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Rob Hosking
Tue, 02 Jul 2013
Tue, 02 Jul 2013
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‘Strange’ doctrine means officials can backdate tax law changes
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