Tax Avoidance Law in New Zealand (edition 2)

Know about the book -

Tax Avoidance Law in New Zealand (edition 2) is written by James Coleman and published by CCH New Zealand Limited. It's available with International Standard Book Number or ISBN identification 0864759835 (ISBN 10) and 9780864759832 (ISBN 13).

This second edition of the authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It enables practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies. The book includes detailed coverage of the Supreme Court judgment in Ben Nevis and subsequent decisions by that Court on the application of the general anti-avoidance provision. Tax Avoidance Law in New Zealand deals with the tests for what constitutes tax avoidance in the light of that judgment. It also deals with the interrelationship between the specific provisions of the Income Tax Act and the general anti-avoidance provision, the relationship between the general anti-avoidance provision and specific anti-avoidance provisions, and the concept of sham.