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's "enhanced relationship" model. For the last decade, Australia and New Zealand have tested this initiative under the name of … "responsive regulation". This article examines the experiences of Australia and New Zealand in forming an enhanced relationship …
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This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International...
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