Taxation of international executives
The income tax legislation is undeveloped, comprising of a mere 12 pages. As a result, it often creates more questions than it answers, and interpretation of the legislation can be a challenge. Such uncertainty creates risk, and whilst it is sometimes possible to get a ruling from the Tax Department on a position, this does not set a binding precedent, so cannot always be relied upon. Different tax inspectors can (and do) provide a different answer to the same question.