The Resource The concept of an arrangement in anti-avoidance rules

The concept of an arrangement in anti-avoidance rules

Label
The concept of an arrangement in anti-avoidance rules
Title
The concept of an arrangement in anti-avoidance rules
Creator
Subject
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
Instantiates
Publication
Label
The concept of an arrangement in anti-avoidance rules
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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