The Privy Council and the Australasian Anti-Avoidance Rules

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dc.contributor.author Littlewood, Antony en
dc.date.accessioned 2012-03-01T20:51:59Z en
dc.date.issued 2007 en
dc.identifier.citation British Tax Review 2007:175-205 Article number 2 2007 en
dc.identifier.issn 0007-1870 en
dc.identifier.uri http://hdl.handle.net/2292/12517 en
dc.description.abstract This article examines the 13 cases (the first decided in 1900, the last in 2005) in which the Privy Council was called upon to interpret the general anti-avoidance rules contained in Australian and New Zealand taxing statutes. These cases lend weight to the theory that the idea of tax avoidance is not susceptible to coherent explication and that rules against it are therefore inescapably problematic. The cases also suggest, however, that having a general anti-avoidance rule might nonetheless be better than not having one. en
dc.publisher Sweet and Maxwell en
dc.relation.ispartofseries British Tax Review en
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. en
dc.rights.uri https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm en
dc.title The Privy Council and the Australasian Anti-Avoidance Rules en
dc.type Journal Article en
pubs.begin-page 175 en
pubs.volume 2007 en
dc.rights.holder Copyright: Sweet and Maxwell en
pubs.end-page 205 en
dc.rights.accessrights http://purl.org/eprint/accessRights/RestrictedAccess en
pubs.subtype Article en
pubs.elements-id 84011 en
pubs.org-id Law en
pubs.org-id Faculty Administration Law en
pubs.number 2 en
pubs.record-created-at-source-date 2010-09-01 en


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