The official commentary on the OECD Model as it stood in 1977 has misdirected the Conduit Companies Report and courts to draw an analogy between a “nominee or agent” and conduit company. On the basis of this analogy, courts have transposed the dominion test from cases involving agents and...

This paper discusses foreign shipowners who transport cargo between domestic ports, using ships that are engaged primarily in the international import/export trade. It compares the taxation of such foreign shipowners with the taxation of coastal shipowners. Areas of comparison include business...

A comment on the case of Grieve v Commissioner of Inland Revenue (1982) 5 NZTC 61,145. The taxpayer had run a loss-making business which he had continued to deduct from other income. Eventually, the Commissioner decided to disallow further deductions. The court upheld the Commissioner's...

LexisNexis New Zealand has kindly consented to the classic text, John Prebble The Taxation of Property Transactions (1985) being posted on the SSRN website. Statutory references are to sections as numbered in the Income Tax Act 1976, but apart from re-numbering and reorganisation, the law in the...

LexisNexis New Zealand has kindly consented to the classic text, John Prebble The Taxation of Property Transactions (1985) being posted on the SSRN website. Statutory references are to sections as numbered in the Income Tax Act 1976, but apart from re-numbering and reorganisation, the law in the...

If interpreted in a strict legal sense, beneficial ownership rules in tax treaties would have no effect on conduit companies because companies at law own their property and income beneficially.In consequence, courts and scholars have adopted surrogate tests that they attempt to employ in place...

This manual explains how to operate Zotero. The manual has been updated to reflect changes to the style in May 2013.Zotero is a free, open-source referencing tool that operates by "enter once, use many." It captures references by one-click acquisition from databases of legal materials that...

This paper comprises a transcript of the oral addresses and discussion at a colloquium that compared the general anti-avoidance rule of income tax law with the civil law doctrine of Rechtsmissbrauch (abuse of law) and similar doctrines in eight jurisdictions: Germany, Croatia, New Zealand,...

The President signed § 7701(o) of the Internal Revenue Code, the first U.S. statutory general anti-avoidance rule, or “GAAR,” into effect on 30 March 2010. The birth of the American GAAR was buried in § 1409 (a) of the Health Care and Education Reconciliation Act of 2010 (H.R. 4872). With...