Policy Statement on Tax Avoidance

International Bureau of Fiscal Documentation Tax News Service, p.132, 1990

1 Pages Posted: 1 Apr 2010

See all articles by John Prebble KC

John Prebble KC

Victoria University of Wellington, Te Herenga Waka - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Date Written: 1990

Abstract

In his Technical Information Bulletin of February 1990 the Commissioner of Inland Revenue issued a policy statement on Section 99 of the New Zealand Income Tax Act 1976. Section 99 is a general anti-avoidance provision that voids for income tax purposes arrangements that have the purpose or effect of tax avoidance.

Keywords: Law Reform, Anti-Avoidance, Interpretation, General Anti-Avoidance Rule, New Zealand

JEL Classification: K34

Suggested Citation

Prebble KC, John, Policy Statement on Tax Avoidance (1990). International Bureau of Fiscal Documentation Tax News Service, p.132, 1990, Available at SSRN: https://ssrn.com/abstract=1580909

John Prebble KC (Contact Author)

Victoria University of Wellington, Te Herenga Waka - Faculty of Law ( email )

PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)

HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

University of Notre Dame Australia - School of Law

Sydney Campus, New South Wales
Australia

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