The Court of Appeal decision in Accent Management Ltd v CIR [2007] NZCA 230: statutory interpretation in New Zealand tax avoidance law
In June 2007, the Court of Appeal in New Zealand disallowed the taxpayers appeal and decided that Trinity Scheme is a tax avoidance arrangement. The decision is significant not only for NZD3billion which is at stake but also for its jurisprudence on tax avoidance. This paper analyses the implication...
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| Format: | Others |
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Auckland University of Technology,
2008-09-26T03:46:41Z.
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| Online Access: | Get fulltext |