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Tax Avoidance Law in New Zealand, 3rd Edition

Tax Avoidance Law in New Zealand, 3rd Edition

Tax Avoidance Law in New Zealand, 3rd Edition

Author: James Coleman
Publisher: CCH New Zealand
ISBN: 9781775474449
Published In: December 2022
Format: Paperback
Jurisdiction: New Zealand ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 550.00

HKD 533.50 Save HKD 16.50 (3%)

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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.

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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