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
Resource Information
The item The concept of an arrangement in anti-avoidance rules : the mental element 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 : the mental element 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.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
- Language
- eng
- 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
- 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
- Label
- The concept of an arrangement in anti-avoidance rules : the mental element
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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/isY7Qu_m1Ro/" 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/isY7Qu_m1Ro/">The concept of an arrangement in anti-avoidance rules : the mental element</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/isY7Qu_m1Ro/" 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/isY7Qu_m1Ro/">The concept of an arrangement in anti-avoidance rules : the mental element</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>
