Sham, Tax Avoidance, and a GAAR : A New Zealand Perspective

This paper examines the role played by shams in tax avoidance in New Zealand and its relationship with the general anti-avoidance rule (GAAR) encapsulated in statutory provisions. It shows that as long as the orthodox conception of the sham is employed, there is no need for such a mechanism to combat tax avoidance in a jurisdiction that has a GAAR

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Year of publication:	2019
Authors:	Griffiths, Shelley ; Palmer, Jessica
Publisher:	[S.l.] : SSRN
Subject:	Neuseeland \| New Zealand \| Steuervermeidung \| Tax avoidance
Description of contents:	Abstract [papers.ssrn.com]

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Griffiths, S., & Palmer, J. (2013). Sham, tax avoidance, and a GAAR: A New Zealand perspective. In E. Simpson & M. Stewart (Eds.), Sham transactions. (pp. 228-242). Oxford University Press Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2013 erstellt Volltext nicht verfügbar
Classification:	K00 - Law and Economics. General ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014105257