New Zealand Tax Law Reform – A Principled Process?

For over 30 years the New Zealand Inland Revenue Department (IRD) has – with very limited exceptions – consulted closely with the public and the accounting and legal professions in relation to tax law reform. Whilst (obviously) submissions from interested parties will not always be accepted, there has been a strong willingness by IRD Tax Policy to engage with stakeholders with a view to ensuring that legislation is fit for purpose, well drafted, and does not create unexpected outcomes or result in retrograde changes.

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