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General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective


John Prebble


Victoria University of Wellington - Faculty of Law; Monash University; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien

Craig Elliffe


University of Auckland - Faculty of Business & Economics; University of Auckland

November 19, 2009

Revenue Law Journal, Vol. 19, No. 1, Article 4, 2009

Abstract:     
This article looks at the effectiveness, in the New Zealand context, of the application of a general anti-avoidance rule (GAAR) when the impugned transaction or arrangement is cross-border. The important issue is how the provisions of a double tax agreement have application to the transaction or arrangement when the GAAR is invoked by the revenue authorities.

In many countries, tax treaties prevail over domestic tax laws in the event of a conflict. Some countries provide expressly that their GAAR will apply to their treaties.The question is whether this is true for New Zealand, and whether there is anything peculiar in the New Zealand statutory scheme that gives guidance on whether tax treaties preclude or limit the application of the GAAR.

Number of Pages in PDF File: 16

Keywords: general anti-avoidance, double tax agreements, cross border transactions

JEL Classification: K33, K34

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Date posted: November 22, 2009 ; Last revised: July 11, 2011

Suggested Citation

Prebble, John and Elliffe, Craig, General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective (November 19, 2009). Revenue Law Journal, Vol. 19, No. 1, Article 4, 2009 . Available at SSRN: http://ssrn.com/abstract=1509693

Contact Information

John Prebble
Victoria University of Wellington - Faculty of Law ( email )
PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)
HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Monash University
Victoria 3084
Australia

Monash University Business and Economics Logo

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )
Welthandelsplatz 1
Vienna, Wien 1020
Austria

Craig Macfarlane Elliffe (Contact Author)
University of Auckland - Faculty of Business & Economics ( email )
Private Bag 92019
Auckland
New Zealand
University of Auckland ( email )
12 Grafton Road
City
Auckland, Auckland 1142
New Zealand
64 9 9238990 (Phone)
64 9 3737476 (Fax)
Feedback to SSRN


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