New Zealand’s IRD releases new GAAR interpretation statement

Joe Dalton

July 10 2013

A new interpretation statement on the general anti-avoidance rule (GAAR) released by New Zealand’s Inland Revenue Department (IRD) should help taxpayers preparing submissions, such as ruling applications or statements of position in disputes, for the IRD’s consideration.

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Joe Dalton

Joe Dalton worked at ITR between 2011 and 2013

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