Policy Statement on Tax Avoidance
International Bureau of Fiscal Documentation Tax News Service, p.132, 1990
1 Pages Posted: 1 Apr 2010
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: 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
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