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Tax Avoidance Law In New Zealand
Paperback Edition: 3
Tax Avoidance Law in New Zealand deals with the interrelationship between the general anti-avoidance provision and specific anti-avoidance provisions in the Income Tax Act 2007.
The 3rd edition of this authoritative text by James Coleman enables practitioners to comply with s BG 1 with increased confidence and predict with greater certainty when it applies. The book includes discussion of the Supreme Court judgment in Frucor.
Also included is a new chapter than analyses some common transactions that carry the risk of being categorised as tax avoidance.
Topics covered include:
analysing tax transactions
history and commonwealth provisions
purpose of general anti-avoidance provision
what is and what is not tax avoidance and the leading indicators of each income splitting
reconstruction issues.
Publisher : Wolters Kluwer NZ - CCH
Publication date : 2022-12-01
Subjects: Non-fiction, Published in New Zealand, Business / Law, New Zealand, NZ Law, NZ Taxation & Duties Law