Globalisation and tax administration – a New Zealand perspective

The work of the G20 and OECD in relation to Base Erosion and Profit Shifting (BEPS) 1.0, and more recently with BEPS 2.0, has shown unprecedented levels of cooperation between revenue authorities globally. While the work to date has increased the sharing of information and improved cooperation on cr...

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Veröffentlicht in:	eJournal of tax research 2023-12, Vol.21 (2), p.358-382
1. Verfasser:	Sawyer, Adrian
Format:	Artikel
Sprache:	eng
Schlagworte:	Borders Case studies Cooperation Digital technology Fiscal policy Globalization Information dissemination Institutionalism Jurisdiction Research methodology Revenue Tax administration Tax revenues
Online-Zugang:	Volltext
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