The Resource Macniven v Westmoreland Investments Ltd : the role in New Zealand of fiscal nullity

Macniven v Westmoreland Investments Ltd : the role in New Zealand of fiscal nullity

Label
Macniven v Westmoreland Investments Ltd : the role in New Zealand of fiscal nullity
Title
Macniven v Westmoreland Investments Ltd : the role in New Zealand of fiscal nullity
Creator
Subject
Language
eng
Summary
The application of the United Kingdom doctrine of fiscal nullity to New Zealand tax law is considered in light of the recent decision of the House of Lords in Macniven v Westmoreland Investments Ltd [2001] 2 WLR 377
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 7 (2001),
http://library.link/vocab/creatorName
Ohms, C
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • Ramsay principle
  • case law
Label
Macniven v Westmoreland Investments Ltd : the role in New Zealand of fiscal nullity
Instantiates
Publication
Label
Macniven v Westmoreland Investments Ltd : the role in New Zealand of fiscal nullity
Publication

Library Locations

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      52.3736660 4.9336932
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