International Experience of Importance to New Zealand Business – Part 5: Tax Preparers, Penalties and Ethics

Current Taxation, Vol. 37, pp. 116-117, 1993

2 Pages Posted: 1 Apr 2010 Last revised: 17 Apr 2015

See all articles by John Prebble KC

John Prebble KC

Victoria University of Wellington, Te Herenga Waka - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Date Written: 1993

Abstract

Legislation regulating tax preparers has seen little attention in New Zealand, but this is not the case in Australia and the USA. In Australia is obligatory for those who professionally prepare tax returns to be registered as tax agents. In both countries – the USA and Australia – tax preparers can be held liable for preparing incorrect tax returns.

Keywords: International tax law, Business law, Tax return preparation, Tax preparers

JEL Classification: K33, K34

Suggested Citation

Prebble KC, John, International Experience of Importance to New Zealand Business – Part 5: Tax Preparers, Penalties and Ethics (1993). Current Taxation, Vol. 37, pp. 116-117, 1993, Available at SSRN: https://ssrn.com/abstract=1582277

John Prebble KC (Contact Author)

Victoria University of Wellington, Te Herenga Waka - Faculty of Law ( email )

PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)

HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

University of Notre Dame Australia - School of Law

Sydney Campus, New South Wales
Australia

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
51
Abstract Views
1,003
Rank
693,387
PlumX Metrics