dc.contributor.author |
Littlewood, Antony |
en |
dc.date.accessioned |
2014-06-11T05:28:49Z |
en |
dc.date.issued |
2013 |
en |
dc.identifier.citation |
New Zealand Universities Law Review, 2013, 25 (3), pp. 522 - 559 |
en |
dc.identifier.issn |
0549-0618 |
en |
dc.identifier.uri |
http://hdl.handle.net/2292/22250 |
en |
dc.description.abstract |
In 2011 a Committee comprising representatives of the New Zealand Law Society, the New Zealand Institute of Chartered Accountants and an organisation called the Corporate Taxpayers Group published a Report proposing that the General Anti-Avoidance Rule or GAAR contained in ss BG 1 and GA 1 of the Income Tax Act 2007 should be amended. This article assesses the proposed amendments and concludes that, far from clarifying the law as claimed by the Committee, they would have the opposite effect; that they would consequently tend to increase the amount of litigation; and that they would permit forms of tax avoidance currently proscribed. The article concludes also therefore that it would be a mistake for the government to implement the Committee’s recommendations. |
en |
dc.relation.ispartofseries |
New Zealand Universities Law 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. Details obtained from http://www.nzulr.com/ |
en |
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
en |
dc.title |
The Possibility of Amending New Zealand’s General Anti-Avoidance Rule |
en |
dc.type |
Journal Article |
en |
pubs.issue |
3 |
en |
pubs.begin-page |
522 |
en |
pubs.volume |
25 |
en |
pubs.author-url |
http://ssrn.com/abstract=2439064 |
en |
pubs.end-page |
559 |
en |
dc.rights.accessrights |
http://purl.org/eprint/accessRights/RestrictedAccess |
en |
pubs.subtype |
Article |
en |
pubs.elements-id |
440794 |
en |
pubs.org-id |
Law |
en |
pubs.org-id |
Faculty Administration Law |
en |
pubs.record-created-at-source-date |
2014-06-09 |
en |