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Tax Avoidance Law in New Zealand, 3rd Edition

Tax Avoidance Law in New Zealand, 3rd Edition

Name: Tax Avoidance Law in New Zealand, 3rd Edition
Brand: CCH New Zealand
SKU: 9781775474449
Price: 533.50 HKD
Availability: InStock
Author: James Coleman
ISBN: 9781775474449

By James Coleman

CCH New Zealand December 2022

Specifications

ISBN-13: 9781775474449
Publisher: CCH New Zealand
Publication: December 2022
Format: Paperback
Jurisdiction: New Zealand ? Countri(es) for reference only

Details

ax 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.

Topics covered include:

analysing tax transactions
history and commonwealth provisions
purpose of general anti-avoidance provision
what is and what isn’t tax avoidance
income splitting
the choice principle
distinction between tax avoidance and tax mitigation.

About the Author

James Coleman practises as an independent tax barrister in Wellington. He specialises in tax litigation, with a particular interest in litigating tax avoidance cases. James has appeared in the majority of the leading cases in this area over the last 23 years, having appeared in over 140 reported tax cases overall.

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