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Tax Avoidance Law in New Zealand

Tax Avoidance Law in New Zealand

Tax Avoidance Law in New Zealand

Author: James Coleman
Publisher: CCH New Zealand
ISBN: 9780864757562
Published In: September 2009
Format: Paperback
Jurisdiction: New Zealand ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

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This authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It will enable practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies.

Contents Includes:

Analysing tax transactions
History and commonwealth provisions
Purpose of the general anti-avoidance provision
Relationship between anti-avoidance provision and other provisions
Application of the provision
What is tax avoidance
What is not tax avoidance
Income splitting
The choice principle
The merely incidental exception
Tax mitigation/tax avoidance distinction
Adjustment

James Coleman is a barrister specialising in tax disputes and opinion work. He has over 16 years’ experience as a tax advocate, and has appeared in a large number of the leading tax cases, including five Privy Council cases. He also lectures at the University of Auckland on tax avoidance law as part of the Masters of Taxation course.

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