The Winebox Inquiry Twenty Years On

Show simple item record Tsen, L en Singh-Ladhar, Jagdeep en Davey, H en 2019-11-26T02:36:00Z en 2016 en
dc.identifier.issn 1322-4417 en
dc.identifier.uri en
dc.description.abstract This article provides a reflection and review of the controversial Commission of Inquiry into Certain Matters Relating to Taxation (Winebox Inquiry) with a purpose of considering whether the Commission’s conclusions (absolving the European Pacific Investments group, which formed part of the wider European Pacific Group, of culpability and vindicating Inland Revenue and the Serious Fraud Office) would be different under the current law relating to evasion, avoidance and minimisation. It is divided into five sections. The first section provides an introduction and the direction taken in the analysis. The second section reviews the Winebox Inquiry, including the political and economic climate, the taxpayers involved, the transactions, the Commission’s decisions, and the subsequent litigation. The third section considers the development of the law relating to evasion, avoidance and minimisation over the last 20 years. That review is followed (in section 4) by consideration of the transactions in light of these developments, providing an opinion as to whether the Commission would have been likely to change its conclusions if the Winebox Inquiry was carried out in the present. The fifth and final section concludes this reflection and review, while also identifying limitations encountered and areas for future research. en
dc.relation.ispartofseries New Zealand Journal of Taxation Law and Policy 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 en
dc.title The Winebox Inquiry Twenty Years On en
dc.type Journal Article en
pubs.issue 2 en
pubs.begin-page 172 en
pubs.volume 22 en
dc.rights.holder Copyright: The author en en
pubs.end-page 206 en
dc.rights.accessrights en
pubs.subtype Article en
pubs.elements-id 785372 en Business and Economics en Commercial Law en
pubs.record-created-at-source-date 2019-11-07 en

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