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: | Than, Tut (Author) |
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Other Authors: | Ohms, Chris (Contributor) |
Format: | Others |
Published: |
Auckland University of Technology,
2008-09-26T03:46:41Z.
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Subjects: | |
Online Access: | Get fulltext |
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