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

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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