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Tax Avoidance Law in New Zealand

Tax Avoidance Law in New Zealand

Name: Tax Avoidance Law in New Zealand
Brand: CCH New Zealand
SKU: 9780864757562
Price: 465.60 HKD
Availability: OutOfStock
Author: James Coleman
ISBN: 9780864757562

By James Coleman

CCH New Zealand September 2009

Specifications

ISBN-13: 9780864757562
Publisher: CCH New Zealand
Publication: September 2009
Format: Paperback
Jurisdiction: New Zealand ? Countri(es) for reference only

Details

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.

Tax Avoidance Law in New Zealand includes detailed coverage of the Supreme Court judgment in Ben Nevis Forestry Ventures Limited v C of IR, which is the first decision by that court on the application of the general anti-avoidance provision.

It deals with the test for what constitutes tax avoidance in the light of that judgment. It also deals with the interrelationship between the specific provisions of the Income Tax Act and the general anti-avoidance provision, the relationship between the general anti-avoidance provision and specific anti-avoidance provisions, and the concept of sham.

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

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

About the Author

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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