The Resource The concept of an arrangement in anti-avoidance rules
The concept of an arrangement in anti-avoidance rules
Resource Information
The item The concept of an arrangement in anti-avoidance rules 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 The concept of an arrangement in anti-avoidance rules 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.
- Summary
- In a series of three articles the author considers the concept of an "arrangement" as it is used in anti-avoidance provisions such as the general income tax anti-avoidance provision Section BG 1 of the Income Tax Act 1994 and its counterpart in the Goods and Services Tax Act 1985, Section 76. In this first article, the author critically examines both the substantive nature of the concept of an arrangement and how the existence of an arrangement is identified from an evidentiary perspective
- Language
- eng
- Label
- The concept of an arrangement in anti-avoidance rules
- Title
- The concept of an arrangement in anti-avoidance rules
- Language
- eng
- Summary
- In a series of three articles the author considers the concept of an "arrangement" as it is used in anti-avoidance provisions such as the general income tax anti-avoidance provision Section BG 1 of the Income Tax Act 1994 and its counterpart in the Goods and Services Tax Act 1985, Section 76. In this first article, the author critically examines both the substantive nature of the concept of an arrangement and how the existence of an arrangement is identified from an evidentiary perspective
- Citation source
- In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 8 (2002),
- http://library.link/vocab/creatorName
- Ohms, C
- Geographic coverage
- Pacific Islands
- Language note
- English
- http://library.link/vocab/subjectName
-
- anti-avoidance
- tax avoidance
- Label
- The concept of an arrangement in anti-avoidance rules
- Label
- The concept of an arrangement in anti-avoidance rules
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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/The-concept-of-an-arrangement-in-anti-avoidance/J92-69UFAm8/" 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/The-concept-of-an-arrangement-in-anti-avoidance/J92-69UFAm8/">The concept of an arrangement in anti-avoidance rules</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/The-concept-of-an-arrangement-in-anti-avoidance/J92-69UFAm8/" 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/The-concept-of-an-arrangement-in-anti-avoidance/J92-69UFAm8/">The concept of an arrangement in anti-avoidance rules</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>
