“The History and Development of the Choice Principle” is split into different categories of Australian and New Zealand cases in relation to the choice principle: dividend stripping, tax loss grouping provisions, inflated deductions, and income splitting. It considers the official position of the Inland Revenue Department on the choice principle, and sets out arguments for and against the advantages of adopting the principle in New Zealand
Tax has a choice problem. At all stages of the making of tax, choice plays a role. Lawmakers conside...
When the United States acted to phase-out its estate tax by 2010, it joined a small but growing grou...
There has been increasing scrutiny of government policy decisions and advice in recent years. The su...
“The History and Development of the Choice Principle” is split into different categories of Australi...
Choice principle is a very difficult concept in the context of tax avoidance. It ultimately ousts th...
In this dissertation the author discusses the complexities involved in applying the doctrine of choi...
This paper analyses the judicial application of New Zealand’s general anti-tax avoidance rule contai...
While there is consensus that some form of avoiding power is required in the context of a bankruptcy...
Published for the first time in 2013, the New Zealand Taxation Casebook provides students and practi...
Published for the first time in 2013, the New Zealand Taxation Casebook provides academics, practiti...
Published for the first time in 2013, the New Zealand Taxation Casebook provides students and practi...
The object of this thesis is to analyse members' attitudes to the principle of preference contained ...
This paper considers whether the fiscal nullity doctrine is part of New Zealand law with particular ...
This thesis considers how best to administer redistribution policies. It focuses particularly on the...
Party autonomy is well established as a fundamental principle of international dispute resolution. M...
Tax has a choice problem. At all stages of the making of tax, choice plays a role. Lawmakers conside...
When the United States acted to phase-out its estate tax by 2010, it joined a small but growing grou...
There has been increasing scrutiny of government policy decisions and advice in recent years. The su...
“The History and Development of the Choice Principle” is split into different categories of Australi...
Choice principle is a very difficult concept in the context of tax avoidance. It ultimately ousts th...
In this dissertation the author discusses the complexities involved in applying the doctrine of choi...
This paper analyses the judicial application of New Zealand’s general anti-tax avoidance rule contai...
While there is consensus that some form of avoiding power is required in the context of a bankruptcy...
Published for the first time in 2013, the New Zealand Taxation Casebook provides students and practi...
Published for the first time in 2013, the New Zealand Taxation Casebook provides academics, practiti...
Published for the first time in 2013, the New Zealand Taxation Casebook provides students and practi...
The object of this thesis is to analyse members' attitudes to the principle of preference contained ...
This paper considers whether the fiscal nullity doctrine is part of New Zealand law with particular ...
This thesis considers how best to administer redistribution policies. It focuses particularly on the...
Party autonomy is well established as a fundamental principle of international dispute resolution. M...
Tax has a choice problem. At all stages of the making of tax, choice plays a role. Lawmakers conside...
When the United States acted to phase-out its estate tax by 2010, it joined a small but growing grou...
There has been increasing scrutiny of government policy decisions and advice in recent years. The su...