The Resource The concept of an arrangement in anti-avoidance rules : analysis and reform

The concept of an arrangement in anti-avoidance rules : analysis and reform

Label
The concept of an arrangement in anti-avoidance rules : analysis and reform
Title
The concept of an arrangement in anti-avoidance rules : analysis and reform
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.n this third article, the approach to the concept of arrangement is considered in a broader policy context. Considers whether the current approach fulfils the perceived policy specifically underlying Section BG 1 and more generally the New Zealand tax system. Presents some suggestions for reform
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 : analysis and reform
Instantiates
Publication
Label
The concept of an arrangement in anti-avoidance rules : analysis and reform
Publication

Library Locations

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