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In terpretation Statement - Inland Revenue

In terpretation Statement - Inland Revenue

www.ird.govt.nz

1 INTERPRETATION STATEMENT IS 13/01 TAX AVOIDANCE AND THE INTERPRETATION OF SECTIONS BG 1 & GA 1 OF THE INCOME TAX ACT 2007 All legislative references are to the Income Tax Act 2007 unless otherwise stated.

  Testament, Avoidance, Tax avoidance

PROMOTING TRANSPARENCY AND EXCHANGE OF …

PROMOTING TRANSPARENCY AND EXCHANGE OF …

www.oecd.org

PROMOTING TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSES 19 January 2010 2 1. Tax avoidance and tax evasion threaten government revenues throughout the world.

  Purpose, Avoidance, Evasion, Tax evasion, Tax purposes, Tax avoidance

Deduction of income tax at source: Royalties

Deduction of income tax at source: Royalties

assets.publishing.service.gov.uk

2 Contents Page Introduction Chapter 1 Overview 4 Chapter 2 Tax avoidance arrangements: new section 917A of the Income Tax Act 2007

  Avoidance, Tax avoidance

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