overview of political economy issues in taxation and tax reforms; Trust in the tax system : the problem of lobbying; Restoring … stakeholders' trust in multinationals' tax planning practices with corporate social responsibility (CSR); Improving democratic … international tax governance : on the power of citizens, transparency and independent watchdogs; International tax justice between …

Sections 226 to 233 of the New Zealand Income Tax Act 1976 contain a special regime for the taxation of trusts. Income … tax on New Zealand source income or to relieve New Zealand resident beneficiaries from tax they might otherwise have to … does not attract tax …

This paper describes the legal remedies available to taxpayers in the New Zealand tax system. It is part of a …