The Resource The concept of an arrangement in anti-avoidance rules : the mental element

The concept of an arrangement in anti-avoidance rules : the mental element

Label
The concept of an arrangement in anti-avoidance rules : the mental element
Title
The concept of an arrangement in anti-avoidance rules : the mental element
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.This second article focuses on the mental element of the arrangement concept and considers in particular, the important issue of how much knowledge a taxpayer must have of a tax avoidance scheme to be made a "party" to it. In this regard the key decision of the Court of Appeal in CIR v BNZ Investments Ltd (2001) 20 NZTC 17,103 is analysed
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 9 (2003),
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 : the mental element
Instantiates
Publication
Label
The concept of an arrangement in anti-avoidance rules : the mental element
Publication

Library Locations

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