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...
Main Author: | |
---|---|
Other Authors: | |
Format: | Others |
Published: |
Auckland University of Technology,
2008-09-26T03:46:41Z.
|
Subjects: | |
Online Access: | Get fulltext |