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Tax Avoidance Law in New Zealand, 3rd Edition

Tax Avoidance Law in New Zealand, 3rd Edition

  • 作者:
  • 出版商: CCH New Zealand
  • ISBN: 9781775474449
  • 出版时间 December 2022
  • 规格: Paperback
  • 适应领域: New Zealand ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥585.90

¥568.32 Save ¥17.58 (3%)

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  • 描述 
  • 大纲 
  • 作者 
  • 详细

    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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