Sawyer A2020-06-302020-06-302020Sawyer A (2020). National Report: New Zealand. IBFD. The Netherlands. Observatory on the Protection of Taxpayers’ Rights. IBFD.https://hdl.handle.net/10092/100674enAll rights reserved unless otherwise statedPublisher: permission to post on the UC repository is non-exclusive and non-transferable. For any use beyond this, permission must be sought from IBFDReports2020-06-10Fields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accountinghttps://www.ibfd.org/Academic/National-Reports-Observatory-Protection-Taxpayers-Rights