Michael Littlewood

University of Auckland - Faculty of Law

Professor

Private Bag 92019

Auckland Mail Centre

Auckland, 1142

New Zealand

SCHOLARLY PAPERS

23

DOWNLOADS
Rank 23,423

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Top 23,423

in Total Papers Downloads

2,499

SSRN CITATIONS

1

CROSSREF CITATIONS

2

Scholarly Papers (23)

1.

Taxing Sugary Drinks

Number of pages: 8 Posted: 28 Nov 2016
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 529 (62,626)

Abstract:

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Sugar, Tax, Law, Obesity, Drink, World Health Organisation

2.

Using New Zealand as a Tax Haven: How is it Done? Could it Be Stopped? Should it Be Stopped?

Number of pages: 18 Posted: 11 Apr 2016
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 392 (89,857)
Citation 1

Abstract:

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New Zealand, tax, tax avoidance, tax haven, Panama papers, trusts

3.

Using New Zealand Trusts to Escape Other Countries' Taxes

Number of pages: 27 Posted: 19 Jul 2017 Last Revised: 28 Sep 2017
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 267 (136,840)

Abstract:

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4.

Legislating Against Tax Avoidance

Number of pages: 5 Posted: 05 Jun 2019
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 159 (220,864)

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tax, avoidance, general anti-avoidance rule, GAAR, general anti-abuse rule, United Kingdom, Australia, New Zealand, Labour Party

5.

The Possibility of Amending New Zealand’s General Anti-Avoidance Rule

(2013) 26 New Zealand Universities Law Review 522-559.
Number of pages: 35 Posted: 21 May 2014 Last Revised: 07 Aug 2014
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 140 (245,106)

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Tax avoidance, general anti-avoidance rules, New Zealand, drafting

6.

The History of Death Duties and Gift Duty in New Zealand

Number of pages: 36 Posted: 21 May 2014
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 137 (249,495)

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death duties, estate duty, gift duty, tax history, New Zealand

7.

Tax Avoidance, the Rule of Law and the New Zealand Supreme Court

Number of pages: 24 Posted: 21 May 2014
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 135 (252,408)
Citation 2

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8.

Hong Kong’s Treaty Network: Are the US, Germany and Australia Sensibly Standing Aloof? Or Sadly Missing Out?

Number of pages: 29 Posted: 21 May 2014
Michael Littlewood and Kyle Rainsford
University of Auckland - Faculty of Law and London School of Economics & Political Science (LSE)
Downloads 111 (291,318)

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Hong Kong, tax, double tax treaties, tax avaoidance, tax planning, treaty shopping, double non-taxation, US, Germany, Australia

9.

Eric Watson and the Cullen Group Case

Number of pages: 6 Posted: 18 Apr 2019
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 105 (302,815)

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Tax avoidance, General Anti-Avoidance Rule, New Zealand, Eric Watson, Cullen Group, power of reconstruction

10.

Taxing Highly Digitalised Firms: The OECD and New Zealand's Proposed Digital Services Tax

Number of pages: 33 Posted: 16 Sep 2020
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 81 (356,636)

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Tax, digital services, digital services tax, international tax, multinational enterprise, Google, OECD, New Zealand, GST, unified approach, double tax treaty, covid 19

11.

Tax Avoidance: CIR v Frucor

Number of pages: 7 Posted: 01 Dec 2020
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 73 (378,514)

Abstract:

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Tax; income tax; tax avoidance; New Zealand; Court of Appeal; general anti-avoidance rule; GAAR; power of reconstruction; Income Tax Act 2007; section BG 1; annihilation theory; Frucor case; Newton case; Ben Nevis case; Peate case; Elmiger case; Jaques case; Cullen Group case; Alesco case;

12.

Tax System Design and the Instructive Case of Hong Kong

Number of pages: 33 Posted: 21 May 2014
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 61 (415,950)
Citation 1

Abstract:

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13.

The Artificial Avoidance of Permanent Establishment Status: New Zealand's Response

Number of pages: 27 Posted: 13 Oct 2020
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 53 (444,327)

Abstract:

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Tax, international tax, permanent establishment, avoidance, New Zealand, general anti-avoidance rule (GAAR), specific anti-avoidance rule (SAAR), BEPS, OECD, residence, source, double tax treaty, multinational enterprise, multilateral instrument, treaty override, arm’s length principle

14.

John Tiley and the Thunder of History

Peter Harris and Dominic de Cogan, eds, Studies in the History of Tax Law, Volume 9, Bloomsbury, London, 2019, 55-91
Number of pages: 31 Posted: 16 Mar 2020
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 52 (448,012)

Abstract:

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Tax, history, tax history, John Tiley, Joseph Schumpeter

15.

The Supreme Court's Tax Cases, 2004-2014

Number of pages: 26 Posted: 11 Apr 2016
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 51 (451,754)

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New Zealand, Supreme Court, tax, tax cases, income tax, GST, Goods and Services Tax

16.

In the Beginning: Taxation in Early Colonial New Zealand

Number of pages: 29 Posted: 11 Apr 2016
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 44 (480,370)
Citation 1

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New Zealand, tax, history, British Empire, colony, 1840s

17.

What Would a Capital Gains Tax in New Zealand Look Like?

Number of pages: 7 Posted: 31 Mar 2019
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 38 (507,251)

Abstract:

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capital gains tax, New Zealand, tax, tax working group

18.

William Hobson and the Origins of the New Zealand Tax System, 1840-1842

Number of pages: 23 Posted: 27 Mar 2019
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 21 (603,748)

Abstract:

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New Zealand, Tax, History, Colonial, William Hobson, Treaty of Waitangi, Colonial Office, Customs Duties, Taxes on Liquor, Land Tax, Land Sales

19.

Hard Times, Absconding Expatriates and the Possibility of Paye in Hong Kong

Number of pages: 19 Posted: 21 May 2014
Elaine Lee and Michael Littlewood
Baker & McKenzie, Hong Kong Office and University of Auckland - Faculty of Law
Downloads 19 (617,128)

Abstract:

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Hong Kong, tax, PAYE, pay-as-you-earn

20.

The Taxing and Spending Powers of the Hong Kong Government

Number of pages: 17 Posted: 09 Feb 2021
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 17 (630,782)

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Hong Kong, China, tax, taxing and spending power, constitution, Basic Law, fiscal constitutionalism, low tax policy, handover, Westminster model, fiscal firewall, balanced budget

21.

Hong Kong and Tax Treaty Disputes

Eduardo Baistrocchi, ed, A Global Analysis of Tax Treaty Disputes, Cambridge University Press, Cambridge, 2017
Number of pages: 31 Posted: 16 Mar 2020 Last Revised: 02 Dec 2020
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 14 (652,044)

Abstract:

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Tax, tax treaty, double tax agreement, Hong Kong, tax haven, dispute, treaty shopping, treaty network, business profits, dividends, interest, royalties, permanent establishment

22.

Hard Times, Absconding Expatriates and the Possibility of Payne in Hong Kong

Hong Kong Law Journal, Vol. 35, No. 1, p. 129, 2005
Posted: 29 Aug 2006
Elaine Lee and Michael Littlewood
affiliation not provided to SSRN and University of Auckland - Faculty of Law

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23.

The Tax Consequences of Withdrawals of Trading Stock: Resolving the Conundrum of Sharkey V Wernher

Hong Kong Law Journal, Vol. 35, No. 2, p. 327, 2005
Posted: 29 Aug 2006
Michael Littlewood
University of Auckland - Faculty of Law

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