The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing....

This report contains Phase 1 and Phase 2 reviews of New Zealand, now updated with ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by...

Since 1995, following the Organisational Review of the Department, the New Zealand Inland Revenue Department has tried to alter the way in which staff interact with taxpayers. A core aspect of this change has been an instruction to refer to taxpayers as “customers” with “needs” rather...