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
death duties, estate duty, gift duty, tax history, New Zealand
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, 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
capital gains tax, New Zealand, tax, tax working group
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 avoidance, general anti-avoidance rules, New Zealand, drafting
Tax, digital services, digital services tax, international tax, multinational enterprise, Google, OECD, New Zealand, GST, unified approach, double tax treaty, covid 19
Tax avoidance, General Anti-Avoidance Rule, New Zealand, Eric Watson, Cullen Group, power of reconstruction
Hong Kong, tax, double tax treaties, tax avaoidance, tax planning, treaty shopping, double non-taxation, US, Germany, Australia
Hong Kong, China, tax, taxing and spending power, constitution, Basic Law, fiscal constitutionalism, low tax policy, handover, Westminster model, fiscal firewall, balanced budget
New Zealand, Supreme Court, tax, tax cases, income tax, GST, Goods and Services Tax
New Zealand, tax, history, British Empire, colony, 1840s
Tax, history, tax history, John Tiley, Joseph Schumpeter
New Zealand, Tax, History, Colonial, William Hobson, Treaty of Waitangi, Colonial Office, Customs Duties, Taxes on Liquor, Land Tax, Land Sales
New Zealand; history; 1843-1845; Te Tiriti o Waitangi; right of pre-emption; colony; Robert FitzRoy; tax; customs duties; property tax; income tax; land sales; Willoughby Shortland; Te Rauparaha; legislative council; public finance; public debt; Hōne Heke
New Zealand, Aotearoa, legal history, New Munster, colony, nuisance, carriageway, night soil, drunkenness, public decency, New Zealand Constitution Act 1846 (UK), Constabulary Force Ordinance 1849 (New Munster)
Tax, tax treaty, double tax agreement, Hong Kong, tax haven, dispute, treaty shopping, treaty network, business profits, dividends, interest, royalties, permanent establishment
New Zealand, Legal History, Tax, Avoidance, Anti-Avoidance, Otago, Frucor Case, Ferries Ordinance 1856 (Otago), Ferries Ordinance Amendment Ordinance 1856 (Otago), Simms Case, Peterson Case, Hooper v Horr, Hooper v Reid, Hill v Tudo
Tax, New Zealand, 19th Century, George Grey, Māori, Colony, New Zealand Constitution Act 1846, New Zealand Constitution Act 1852, Customs, Duties
Hong Kong, tax, PAYE, pay-as-you-earn
