Alesco New Zealand Limited v CIR: Concerns Over the Broad Discretion in the Application of the New Zealand GAAR

British Tax Review, No 3, 2013

13 Pages Posted: 6 Aug 2013

See all articles by Craig Elliffe

Craig Elliffe

University of Auckland - Faculty of Law

Mark Keating

University of Auckland

Date Written: July 4, 2013

Abstract

This note discusses the Court of Appeal decision in Alesco NZ, the most recent application of the New Zealand general anti-avoidance rule to a cross border hybrid instrument.

Keywords: general anti-avoidance rule, New Zealand, cross border instrument, hybrid instrument, optional convertible note

JEL Classification: K34

Suggested Citation

Elliffe, Craig Macfarlane and Keating, Mark, Alesco New Zealand Limited v CIR: Concerns Over the Broad Discretion in the Application of the New Zealand GAAR (July 4, 2013). British Tax Review, No 3, 2013, Available at SSRN: https://ssrn.com/abstract=2305866

Craig Macfarlane Elliffe (Contact Author)

University of Auckland - Faculty of Law ( email )

Private Bag 92019
Auckland Mail Centre
Auckland, 1142
New Zealand

Mark Keating

University of Auckland ( email )

Auckland
New Zealand

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