Private Bag 92019
Auckland Mail Centre
Auckland, 1142
New Zealand
University of Auckland - Faculty of Law
SSRN RANKINGS
in Total Papers Downloads
Sugar, Tax, Law, Obesity, Drink, World Health Organisation
New Zealand, tax, tax avoidance, tax haven, Panama papers, trusts
tax, avoidance, general anti-avoidance rule, GAAR, general anti-abuse rule, United Kingdom, Australia, New Zealand, Labour Party
Tax avoidance, general anti-avoidance rules, New Zealand, drafting
death duties, estate duty, gift duty, tax history, New Zealand
Hong Kong, tax, double tax treaties, tax avaoidance, tax planning, treaty shopping, double non-taxation, US, Germany, Australia
Tax avoidance, General Anti-Avoidance Rule, New Zealand, Eric Watson, Cullen Group, power of reconstruction
Tax, digital services, digital services tax, international tax, multinational enterprise, Google, OECD, New Zealand, GST, unified approach, double tax treaty, covid 19
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;
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
Tax, history, tax history, John Tiley, Joseph Schumpeter
New Zealand, Supreme Court, tax, tax cases, income tax, GST, Goods and Services Tax
New Zealand, tax, history, British Empire, colony, 1840s
capital gains tax, New Zealand, tax, tax working group
New Zealand, Tax, History, Colonial, William Hobson, Treaty of Waitangi, Colonial Office, Customs Duties, Taxes on Liquor, Land Tax, Land Sales
Hong Kong, tax, PAYE, pay-as-you-earn
Hong Kong, China, tax, taxing and spending power, constitution, Basic Law, fiscal constitutionalism, low tax policy, handover, Westminster model, fiscal firewall, balanced budget
Tax, tax treaty, double tax agreement, Hong Kong, tax haven, dispute, treaty shopping, treaty network, business profits, dividends, interest, royalties, permanent establishment
