A critical review of three recent anti-avoidance decisions of the Court of Appeal

Journal
Author
Dunbar, D.G.
Country
New Zealand
Published Date
Issue
Asia-Pacific Tax Bulletin 2008 (Volume 14), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author critically reviews three recent judgments by the New Zealand Court of Appeal that represent a major change in the approach by the court when dealing with tax avoidance cases.