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
Resource Information
The item Macniven v Westmoreland Investments Ltd : the role in New Zealand of fiscal nullity represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Macniven v Westmoreland Investments Ltd : the role in New Zealand of fiscal nullity represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- 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
- Label
- Macniven v Westmoreland Investments Ltd : the role in New Zealand of fiscal nullity
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Macniven-v-Westmoreland-Investments-Ltd--the/aHM1Q4wCAXw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Macniven-v-Westmoreland-Investments-Ltd--the/aHM1Q4wCAXw/">Macniven v Westmoreland Investments Ltd : the role in New Zealand of fiscal nullity</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Macniven-v-Westmoreland-Investments-Ltd--the/aHM1Q4wCAXw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Macniven-v-Westmoreland-Investments-Ltd--the/aHM1Q4wCAXw/">Macniven v Westmoreland Investments Ltd : the role in New Zealand of fiscal nullity</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
