Rebecca Prebble

Government of New Zealand - Treasury

1 The Terrace

P.O. Box 3724

Wellington, 6011

New Zealand

SCHOLARLY PAPERS

7

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2,881

CITATIONS

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Scholarly Papers (7)

1.

Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law?

Saint Louis University Law Journal, Vol. 55, Sanford E. Sarasohn Memorial Conference on Critical Issues in International and Comparative Taxation, 2010, Victoria University of Wellington Legal Research Paper No. 8/2012
Number of pages: 26 Posted: 14 Dec 2009 Last Revised: 13 Feb 2012
Rebecca Prebble and John Prebble QC
Government of New Zealand - Treasury and Victoria University of Wellington - Faculty of Law
Downloads 1,313 (9,439)

Abstract:

GAAR, general anti-avoidance rule, substance over form, rule of law, jurisprudence, tax law, comparative law, certainty, jurisprudential perspectives of taxation law

2.

Real Estate Investment Trusts in the United Kingdom

Bulletin for International Taxation, pp. 259-270, May 2010, Victoria University of Wellington Legal Research Paper No. 12/2013
Number of pages: 13 Posted: 26 Jul 2010 Last Revised: 08 Apr 2015
Nicola Fritsch, John Prebble QC and Rebecca Prebble
Rechtsanwältin, Victoria University of Wellington - Faculty of Law and Government of New Zealand - Treasury
Downloads 241 (87,124)

Abstract:

Property Investment, Tax Advantages, Real Estate Investment Trust Regimes, United Kingdom, REITs, Tax Prefereces

3.

A Comparison of Selected Features of Real Estate Investment Trust Regimes in the United States, the United Kingdom and Germany

Bulletin for International Taxation, pp. 320-329, July 2010, Victoria University of Wellington Legal Research Paper No. 14/2013
Number of pages: 15 Posted: 26 Jul 2010 Last Revised: 08 Apr 2015
Nicola Fritsch, John Prebble QC and Rebecca Prebble
Rechtsanwältin, Victoria University of Wellington - Faculty of Law and Government of New Zealand - Treasury
Downloads 224 (95,536)

Abstract:

Property Investment, Tax Advantages, Real Estate Investment Trust Regimes, REITs, Tax Preferences.

4.

Real Estate Investment Trusts in Germany

Bulletin for International Taxation, pp. 320-329, June 2010, Victoria University of Wellington Legal Research Paper No. 13/2013
Number of pages: 11 Posted: 26 Jul 2010 Last Revised: 08 Apr 2015
Nicola Fritsch, John Prebble QC and Rebecca Prebble
Rechtsanwältin, Victoria University of Wellington - Faculty of Law and Government of New Zealand - Treasury
Downloads 217 (99,086)

Abstract:

Property Investment, Tax Advantages, Real Estate Investment Trust Regimes

5.

Retrospective Legislation: Reliance, the Public Interest, Principles of Interpretation and the Special Case of Anti-Avoidance Legislation

New Zealand Universities Law Review, Vol. 22, pp. 271-299, 2006, Victoria University of Wellington Legal Research Paper No. 11/2012
Number of pages: 30 Posted: 14 May 2010 Last Revised: 11 Apr 2015
Victoria University of Wellington - Faculty of Law, Government of New Zealand - Treasury and Victoria University of Wellington
Downloads 207 (92,514)

Abstract:

Retrospective legislation, Jurisprudence, Public interest, Anti-avoidance, Interpretation

6.

Real Estate Investment Trust Regimes Viewed through the Lens of the US Paradigm

Bulletin for International Taxation, pp. 211-213, April 2010, Victoria University of Wellington Legal Research Paper No. 11/2013
Number of pages: 14 Posted: 26 Jul 2010 Last Revised: 08 Apr 2015
John Prebble QC, Rebecca Prebble and Nicola Fritsch
Victoria University of Wellington - Faculty of Law, Government of New Zealand - Treasury and Rechtsanwältin
Downloads 161 (139,081)

Abstract:

Property Investment, Tax Advantages, Real Estate Investment Trust Regimes, REITs, Tax Preferences.

7.

Legislation with Retrospective Effect, with Particular Reference to Tax Loopholes and Avoidance

New Zealand Universities Law Review, Vol. 22, pp. 17-49, 2006, Victoria University of Wellington Legal Research Paper No. 10/2012
Number of pages: 34 Posted: 14 May 2010 Last Revised: 11 Apr 2015
Victoria University of Wellington - Faculty of Law, Government of New Zealand - Treasury and Victoria University of Wellington
Downloads 158 (134,274)

Abstract:

Retrospective legislation, Jurisprudence, Avoidance