John Prebble KC

Victoria University of Wellington, Te Herenga Waka - Faculty of Law

Professor of Law

PO Box 600

Wellington, 6140

New Zealand

http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien

Gastprofessor

Welthandelsplatz 1

Vienna, Wien 1020

Austria

University of Notre Dame Australia - School of Law

Adjunct Professor of Law

Sydney Campus, New South Wales

Australia

  • Victoria University of Wellington, Te Herenga Waka - Faculty of Law

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  • Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien

SCHOLARLY PAPERS

243

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53,284

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28

Scholarly Papers (243)

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1.

The Morality of Tax Avoidance

Creighton Law Review, Vol. 43, No. 3, pp. 693-745, 2010, Victoria University of Wellington Legal Research Paper No. 9/2012
Number of pages: 54 Posted: 29 Jul 2010 Last Revised: 08 Apr 2015
Zoë M. Prebble and John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 5,597 (3,274)
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Income Tax Law, Tax Shelters, Anti-Avoidance, Morality, Estate Planning, malum in se, Tax Evasion, Tax Avoidance, Ethics, Duke of Westminster, Learned Hand

2.

The Taxation of Controlled Foreign Corporations

(Institute of Policy Studies, Victoria University Press, Wellington, 1987)
Number of pages: 41 Posted: 27 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 4,286 (5,193)

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CFC, controlled foreign companies, comparative law, law reform, tax, international taxation, double taxation, passive income, investment income, New Zealand

3.

Controlled Foreign Company Regimes and Double Taxation

Asia Pacific Tax Bulletin, Vol. 12, pp. 3-5, 2006, Victoria University of Wellington Legal Research Paper No. 74/2015
Number of pages: 4 Posted: 14 May 2010 Last Revised: 10 Jun 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 3,615 (6,871)

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Income Tax law, Company Law, Full Imputation, Controlled Foreign Companies, Avoidance, Double Taxation

4.

Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law

Bulletin for International Taxation, April 2008, Victoria University of Wellington Legal Research Paper No. 133/2017
Number of pages: 21 Posted: 22 Sep 2009 Last Revised: 05 Oct 2017
Zoë M. Prebble and John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 2,005 (17,582)
Citation 1

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tax, general anti-avoidance rule, GAAR, avoidance, abus de droit, abuse of law, abuse of rights, substance, form

5.

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 KC
Government of New Zealand - Treasury and Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 1,940 (18,602)
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GAAR, general anti-avoidance rule, substance over form, rule of law, jurisprudence, tax law, comparative law, certainty, jurisprudential perspectives of taxation law

6.

Zotero - A Manual for Electronic Legal Referencing

Victoria University of Wellington Legal Research Paper No. 18/2012
Number of pages: 60 Posted: 03 Apr 2012 Last Revised: 29 Mar 2015
Julia Caldwell and John Prebble KC
Victoria University of Wellington - Te Herenga Waka and Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 1,718 (22,404)

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Zotero, The New Zealand Law Style Guide, electronic legal referencing, manual, legal styles

7.

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

Downloads 1,514 (27,195)
Citation 1

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

Revenue Law Journal, Vol. 19, No. 1, Article 4, 2009
Number of pages: 16 Posted: 22 Nov 2009 Last Revised: 11 Jul 2011
John Prebble KC and Craig Elliffe
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and University of Auckland - Faculty of Law
Downloads 991 (49,465)

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

Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions

A Cahiers de Droit Fiscal International, Vol. 95A, pp. 575-595
Number of pages: 22 Posted: 24 Jun 2010 Last Revised: 08 Apr 2015
Craig Elliffe and John Prebble KC
University of Auckland - Faculty of Law and Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 523 (114,980)
Citation 1

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tax treaties, international tax, anti-avoidance rules, treaty overrides, specific anti-avoidance rules

8.

Jurisprudential Perspectives of Taxation Law: Manifesto

Number of pages: 8 Posted: 09 Sep 2012
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 1,096 (43,654)

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Jurisprudence, Income tax law, Tax law qua law, Legal theory, tax policy

9.

Why is Tax Law Incomprehensible?

Downloads 1,041 (46,901)
Citation 2

Why is Tax Law Incomprehensible?

British Tax Review, Vol. 4, pp. 380-393, 1994, Victoria University of Wellington Legal Research Paper No. 26/2011
Number of pages: 16 Posted: 28 Sep 2010 Last Revised: 08 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 720 (76,302)
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Income tax, Jurisprudence, Interpretation

Why is Tax Law Incomprehensible?

Victoria University of Wellington Inaugural Addresses, pp. 1-21, 1993
Number of pages: 14 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 321 (201,575)

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Income tax, Jurisprudence, Interpretation

10.

Ectopia, Tax Law and International Taxation

British Tax Review, No. 5, pp. 383-403, 1997, Victoria University of Wellington Legal Research Paper No. 28/2011
Number of pages: 23 Posted: 13 May 2010 Last Revised: 14 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 578 (102,551)
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Income Tax, Income Tax Act 1994, Ectopia, International Taxation, Double Taxation, Jurisdiction, Timing, Tax Accounting Fictions

11.

Income Taxation: A Structure Built on Sand

Downloads 556 (107,641)
Citation 1

Income Taxation: A Structure Built on Sand

Sydney Law Review, Vol. 24, No. 3, pp. 301-318, 2002, Victoria University of Wellington Legal Research Paper No. 30/2011
Number of pages: 20 Posted: 15 May 2010 Last Revised: 10 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 452 (137,034)
Citation 1

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Income Tax, Ectopia, Legal Fictions, Demise of Income Tax, Ross Parsons

Income Taxation: A Structure Built on Sand

Documentos, de Trabajo Editados por el Instituto de Estudios Fiscales, No. 14/05, pp. 1-18, 2005
Number of pages: 21 Posted: 14 Aug 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 104 (565,009)

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Income Tax, Ectopia, Legal Fictions, Demise of Income Tax, Ross Parsons

12.

Value Added Tax and Financial Services

Asia-Pacific Tax Bulletin, Vol. 10, pp. 363-370, 2004, Victoria University of Wellington Legal Research Paper No. 29/2013
Number of pages: 10 Posted: 15 May 2010 Last Revised: 10 Apr 2015
John Prebble KC and Sybrand van Schalkwyk
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Baker Tilly Staples Rodway Tauranga
Downloads 535 (112,966)

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Income Tax, Value Added Tax, Financial Services, Goods and Services Tax, Non-Discrimination Principle

13.

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 KC and Rebecca Prebble
Rechtsanwältin, Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Government of New Zealand - Treasury
Downloads 532 (113,783)

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

14.

Source and Residence: New Configuration of Their Principles

Cahiers de Droit Fiscal International, Vol. 90a, pp. 491-517, 2005
Number of pages: 13 Posted: 14 May 2010 Last Revised: 11 Apr 2015
John Prebble KC and David I. White
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and affiliation not provided to SSRN
Downloads 532 (113,783)

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International tax, Non-resident taxation, Foreign income, source, residence

15.

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 KC and Rebecca Prebble
Rechtsanwältin, Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Government of New Zealand - Treasury
Downloads 526 (115,398)

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

16.

Criminal Law, Tax Evasion, Shams, and Tax Avoidance: Part I – Tax Evasion and General Doctrines of Criminal Law

New Zealand Journal of Taxation Law and Policy, Vol. 2, pp. 3-16, 1996, Victoria University of Wellington Legal Research Paper No. 12/2012
Number of pages: 17 Posted: 13 May 2010 Last Revised: 13 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 514 (118,735)
Citation 1

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Income Tax, Income Tax Act 1994, Tax Evasion, Tax Avoidance, Tax Mitigation, Fraudulent Evasion, Innocent Evasion, Shams, Criminal Law, Crimes Act 1961

17.

The New Zealand Offshore Trust Regime

Downloads 469 (132,560)

The New Zealand Offshore Trust Regime

International Financial Centre Review, pp. 134-137, 2009, Victoria University of Wellington Legal Research Paper No. 28/2012
Number of pages: 6 Posted: 14 May 2010 Last Revised: 11 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 403 (156,640)

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Income Tax, Trust law, Offshore trust regimes, foreign source income

New Zealand (Offshore Business Centre)

OFFSHORE BUSINESS CENTRES, pp. 175-179, Milton Grundy, Aparna Nathan, eds., Sweet & Maxwell, 2008
Number of pages: 5 Posted: 14 May 2010 Last Revised: 11 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 66 (748,873)

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Offshore trusts, Income tax, tax law

18.

Fictions of Income Tax

Victoria University of Wellington Legal Research Paper No. 29/2011
Number of pages: 25 Posted: 15 May 2010 Last Revised: 09 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 460 (135,751)
Citation 1

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Income Tax, Taxation (Beneficiary Income of Minors, Service-Related Payments and Remedial Matters) Act 2001, Trust Law, Tax Avoidance, Ectopia, Fictions, Jurisdiction, Timing, Dislocation

19.

An American GAAR

TaxProf Blog, 2010, Victoria University of Wellington Legal Research Paper No. 131/2017
Number of pages: 5 Posted: 14 Aug 2010 Last Revised: 05 Oct 2017
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 451 (138,995)

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Income Tax, General Anti-Avoidance Rule, Tax Avoidance

20.

Choice of Law to Determine the Validity and Effect of Contracts: A Comparison of English and American Approaches to the Conflict of Laws, Part I

Cornell Law Review, Vol. 58, No. 3, 1973, Victoria University of Wellington Legal Research Paper No. 121/2014
Number of pages: 106 Posted: 03 Aug 2009 Last Revised: 23 Sep 2014
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 447 (140,504)

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Conflict of Laws, Choice of Law, Contract, Interest Analysis, Comparative Law

21.

Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties

Saurabh Jain, John Prebble and Kristina Bunting "Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties" (2013) 11 eJournal of Tax Research 386. , WU International Taxation Research Paper Series No. 2014 - 11
Number of pages: 50 Posted: 06 Aug 2014 Last Revised: 07 Mar 2015
Saurabh Jain, John Prebble KC and Kristina Bunting
National Law Institute University (NLIU), Bhopal, Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Victoria University of Wellington - Te Herenga Waka
Downloads 409 (155,658)

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Tax law, beneficial ownership, tax treaties, company law

22.

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
John Prebble KC, Rebecca Prebble and Catherine Vidler Smith
Victoria University of Wellington, Te Herenga Waka - Faculty of Law, Government of New Zealand - Treasury and Victoria University of Wellington - Te Herenga Waka
Downloads 409 (155,658)

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

23.

Example of an Estate Plan

New Zealand Law Journal, pp. 105-112, 1979, Victoria University of Wellington Legal Research Paper No. 27/2015
Number of pages: 9 Posted: 01 Feb 2010 Last Revised: 08 Mar 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 405 (157,358)

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Estate Planning, Example, Estate Duty, Gift Duty, Will, New Zealand, Tax, Managing Personal Assets

24.

Organisation and Composition of Legal Prose

Victoria University of Wellington Legal Research Paper No. 143/2016
Number of pages: 34 Posted: 28 Feb 2014 Last Revised: 11 Jan 2017
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 395 (161,868)

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Legal writing, punctuation, sentences, prose, references

25.

General Anti-Avoidance Rules: Enactments from the World

Victoria University of Wellington Legal Research Paper No. 170/2017, WU International Taxation Research Paper Series No. 2018-01
Number of pages: 104 Posted: 15 Dec 2017 Last Revised: 22 Jan 2018
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 389 (164,602)

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Tax law, Taxation, Tax avoidance, General anti-avoidance rules

26.

Interpretation of Double Taxation Conventions

International Tax Law, Vol. 78, pp. 469-496, 1993, Victoria University of Wellington Legal Research Paper No. 72/2015
Number of pages: 15 Posted: 01 Apr 2010 Last Revised: 10 Jun 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 386 (166,065)

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Income Tax, Double Taxation Agreements, Jurisdiction, Statutory Interpretation, International Law

27.

Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law

WU International Taxation Research Paper Series No. 2015-23, Victoria University of Wellington Legal Research Paper No. 141/2017
Number of pages: 28 Posted: 18 Aug 2015 Last Revised: 18 Oct 2017
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 381 (168,491)

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income tax, general anti-avoidance rule, Kelsen, principle of exclusion of contradictions, rule of law

28.

Ectopia, Formalism, and Anti-Avoidance Rules in Income Tax Law

PRESCRIPTIVE FORMALITY AND NORMATIVE RATIONALITY IN MODERN LEGAL SYSTEMS, p. 367, W. Krawietz, N. MacCormick, G.H. Von Wright, eds., Duncker and Humblot, 1994, Victoria University of Wellington Legal Research Paper No. 27/2011
Number of pages: 18 Posted: 12 Apr 2010 Last Revised: 15 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 366 (176,260)
Citation 1

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Income Tax, Income Tax Act 1976, Tax Avoidance, Formalism, Ectopia, General Anti-Avoidance Rules

29.

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 KC and Rebecca Prebble
Rechtsanwältin, Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Government of New Zealand - Treasury
Downloads 349 (185,717)

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Property Investment, Tax Advantages, Real Estate Investment Trust Regimes

30.

Trusts and Double Taxation Agreements

Downloads 342 (189,803)

Trusts and Double Taxation Agreements

GLOBAL CHALLENGES IN TAX ADMINISTRATION, Rodney Fisher, Michael Walpole, eds., Fiscal Publications, 2005, Tax Research, Vol. 2, No. 2, pp. 192-209, 2004
Number of pages: 19 Posted: 13 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 342 (188,122)

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Income Tax, Trusts, Trust Law, Double Taxation Agreements, Accumulation Trusts, Jurisdiction

Trusts and Double Taxation Agreements

eJournal of Tax Research, Vol. 2, No. 2, 2004
Posted: 07 Jan 2005
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law

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Trusts, Double Tax Agreements, DTAs

31.

Criminal Law, Tax Evasion, Shams, and Tax Avoidance: Part II – Criminal Law Consequences of Categories of Evasion and Avoidance

New Zealand Journal of Taxation Law and Policy, Vol. 2, pp. 59-74, 1996, Victoria University of Wellington Legal Research Paper No. 13/2012
Number of pages: 18 Posted: 12 May 2010 Last Revised: 15 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 333 (195,352)
Citation 1

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Income Tax, Income Tax Act 1994, Tax Evasion, Tax Avoidance, Tax Mitigation, Fraudulent Evasion, Innocent Evasion, Sham, Criminal Law, Crimes Act 1961, Mislabelling, Self-concealing Transactions, Logic

32.

Autopoiesis and General Anti-Avoidance Rules

Critical Perspectives on Accounting, Vol. 21, pp. 545-559, 2010, Victoria University of Wellington Legal Research Paper No. 31/2011
Number of pages: 55 Posted: 08 Dec 2009 Last Revised: 26 Oct 2011
Geraldine Hikaka and John Prebble KC
Edmund Lawler & Associates Limited and Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 330 (197,317)
Citation 1

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Tax, Taxation, Law, Accounting, Economics, Jurisprudence, Autopoiesis, Luhmann, Teubner, Ectopia, Simulacrum, Tax avoidance

33.

A Tax System for New Zealand's Future

Report of the Victoria University of Wellington Tax Working Group, January 2010
Number of pages: 73 Posted: 15 Jul 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 329 (197,946)

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Income tax, tax law, New Zealand law reform

34.

The General Principles, Effects, and Structure of Tax Treaties

Asian Pacific Tax and Research Centre Bulletin, Vol. 10, pp. 555-574, 1992
Number of pages: 20 Posted: 01 Apr 2010 Last Revised: 18 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 323 (201,888)

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International law, tax law, tax treaties, taxation relief, double taxation

35.

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
John Prebble KC, Rebecca Prebble and Catherine Vidler Smith
Victoria University of Wellington, Te Herenga Waka - Faculty of Law, Government of New Zealand - Treasury and Victoria University of Wellington - Te Herenga Waka
Downloads 320 (203,975)

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Retrospective legislation, Jurisprudence, Avoidance

36.

The Taxation of Property Transactions Part 1, Personal Property and Profit-Making Schemes

John Prebble "The Taxation of Personal Property Transactions" (LexisNexis, Wellington, 1985), Victoria University of Wellington Legal Research Paper No. 68/2013
Number of pages: 138 Posted: 27 Mar 2010 Last Revised: 18 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 313 (208,838)

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taxation of personal property, taxation of profit-making schemes, taxation of real property transactions, tax accounting, Californian Copper Syndicate principle, adventures in the nature of trade

37.

International Tax Planning for Individuals and Small Businesses

Victoria University of Wellington Law Review, Vol. 12, pp. 27-45, 1982
Number of pages: 19 Posted: 09 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 312 (209,605)

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International tax planning, International trade, Foreign investment, Overseas employment, Non-resident

38.

Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties

Number of pages: 8 Posted: 17 Sep 2012 Last Revised: 23 Mar 2015
Saurabh Jain, John Prebble KC and Kristina Bunting
Jindal Global Law School, O.P. Jindal Global University, Victoria University of Wellington, Te Herenga Waka - Faculty of Law and affiliation not provided to SSRN
Downloads 310 (211,103)

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conduit companies, beneficial ownership, test of substantive business activity, claims of relief, double tax treaties

39.

Capital Gains Tax

Current Taxation, Vol. 37, pp. 93-94, 1989
Number of pages: 2 Posted: 29 Sep 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 302 (217,115)

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Tax Reform, Capital Gains Tax, New Zealand

40.

Deducting Expenditure to Assess the Feasibility of Constructing Capital Assets: Opinions from Inland Revenue, the High Court, and the Court of Appeal

Victoria University of Wellington Legal Research Paper No. 24/2016
Number of pages: 37 Posted: 02 Mar 2016 Last Revised: 05 Mar 2016
John Prebble KC and Hamish McIntosh
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Woodward Street Chambers
Downloads 300 (218,665)

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Income tax, capital, revenue, feasibility studies, resource consents, deductibility

41.

New Zealand Trusts in International Tax Planning

British Tax Review, No. 5, pp. 554-564, 2000, Victoria University of Wellington Legal Research Paper No. 27/2012
Number of pages: 13 Posted: 13 May 2010 Last Revised: 14 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 290 (226,674)

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International tax planning, Trust, Taxation of Trusts

42.

Statutory General Anti-Avoidance Rules of Income Tax Law and Comparable Judicial Rules of the Common Law and the Civil Law

TAXATION ISSUES: EXISTING AND EMERGING, pp. 101-134, Andrew Maples, Adrian Sawyer, eds., The Centre for Commercial and Corporate Law Inc, University of Canterbury, 2011, Victoria University of Wellington Legal Research Paper No. 20/2012
Number of pages: 35 Posted: 26 Mar 2012 Last Revised: 29 Mar 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 285 (230,780)

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Income tax law, common law anti-avoidance rules, civil law anti-avoidance rules, Rechtsmissbrauch

43.

Should Tax Legislation Be Written from a ‘Principles and Purpose’ Point of View or a ‘Precise and Detailed’ Point of View?

British Tax Review, pp. 112-123, 1998
Number of pages: 14 Posted: 13 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 277 (237,697)
Citation 3

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Income Tax, Tax Legislation, Statutory Interpretation, Drafting Legislation, Simplification of Tax Law, Ectopia, Legal Fictions

44.

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 KC, Rebecca Prebble and Nicola Fritsch
Victoria University of Wellington, Te Herenga Waka - Faculty of Law, Government of New Zealand - Treasury and Rechtsanwältin
Downloads 276 (238,551)

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

45.

Choice of Law to Determine the Validity and Effect of Contracts: A Comparison of English and American Approaches to the Conflict of Laws, Part II

Cornell Law Review, Vol. 58, p, 1973, Victoria University of Wellington Legal Research Paper No. 122/2014
Number of pages: 100 Posted: 08 Aug 2009 Last Revised: 23 Sep 2014
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 275 (239,460)

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Conflict of Laws, Contract, Comparative Law, Choice of Law

46.

Justice Hill and the Autopoiesis of Income Tax Law

Victoria University of Wellington Legal Research Paper No. 32/2011
Number of pages: 33 Posted: 19 Mar 2008 Last Revised: 13 Oct 2011
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 271 (243,129)
Citation 2

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47.

Trusts and Tax Treaties

International Tax Planning Association Journal, Vol. 8, pp. 75-81, 2008
Number of pages: 4 Posted: 14 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 255 (258,502)

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Income Tax, trusts, Double Tax Agreements

48.

Key Practical Issues to Eliminate Double Taxation of Business Income – New Zealand Report to the International Fiscal Association in Paris 2011

Number of pages: 25 Posted: 12 May 2011 Last Revised: 06 Apr 2015
Craig Elliffe, John Prebble KC and Neil Russ
University of Auckland - Faculty of Law, Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Buddle Findlay
Downloads 250 (263,623)
Citation 2

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foreign tax credits, exemption, credit, controlled foreign companies, double taxation, imputation systems

49.

Tax Avoidance, International Tax Arbitrage, and New Zealand as a Haven for Foreign Capital and Income

New Zealand Association for Comparative Law Yearbook, Vol. 15, pp. 103-116, 2009
Number of pages: 14 Posted: 25 Jun 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 246 (267,937)

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Income Tax Law, Tax shelters, anti-avoidance

50.

New Zealand Taxation and Taxation Law

in Xavier Cabannes (ed) Issues on Taxation in the South Pacific/Regards sur la Fiscalité dans le Pacifique Sud Comparative Law Journal of the Pacific Hors Série XVIII (2015) 99.
Number of pages: 32 Posted: 31 Mar 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 245 (269,009)

Abstract:

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New Zealand taxation, concept of income, tax legislation, income tax, GAAR, company taxation

51.

Exploiting Form in Avoidance by International Tax Arbitrage – Arguments Towards a Unifying Hypothesis of Taxation Law

Asia-Pacific Tax Bulletin, Vol. 17, No. 1, pp. 8-14, January/February 2011, Victoria University of Wellington Legal Research Paper No. 11/2011
Number of pages: 8 Posted: 20 Jul 2011 Last Revised: 05 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 245 (269,009)

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income tax, tax reform, normative analysis, tax law, tax avoidance, international tax arbitrage, form and substance

52.

The Rescission Doctrine: Clothes Without an Emperor?

Tax Notes, Vol. 131, No. 7, 2011
Number of pages: 8 Posted: 25 May 2011
John Prebble KC and Chye-Ching Huang
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and New York University School of Law
Downloads 236 (279,043)

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rescission doctrine, rescission, tax rescission, tax unwinding, unwinds, TARP, TARP Bonuses, Penn v. Robertson, Rev. Rul. 80-58

53.

Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (In Japanese, translated by Fumihiro Komamiya)

Journal of the Japan Tax Association, Vol. 8, pp. 293-320, 2008, Victoria University of Wellington Legal Research Paper No. 132/2017
Number of pages: 29 Posted: 30 Sep 2009 Last Revised: 05 Oct 2017
Zoë M. Prebble, John Prebble KC and Fumihiro Komamiya
Victoria University of Wellington, Te Herenga Waka - Faculty of Law, Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Niigata University
Downloads 236 (279,043)

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tax, general anti-avoidance rule, GAAR, avoidance, abus de droit, abuse of law, abuse of rights, substance, form, Japanese

54.

A Diachronic Index and Glossary to What Is Justice? Collected Essays by Hans Kelsen

Victoria University of Wellington Legal Research Paper No. 140/2017, WU International Taxation Research Paper Series No. 2017-14
Number of pages: 151 Posted: 18 Oct 2017 Last Revised: 16 Apr 2024
John Prebble KC and Nina Opacic
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Victoria University of Wellington, Te Herenga Waka - Faculty of Law, Student/Alumni
Downloads 210 (312,200)

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Hans Kelsen, Index, philosophy, justice, jurisprudence

55.

Anti-Avoidance and Tax Treaty Policies in the Asian Pacific Region

Institute of Policy Studies Newsletter, Vol. 19, pp. 11-13, 1989, Victoria University of Wellington Legal Research Paper No. 135
Number of pages: 4 Posted: 31 Mar 2010 Last Revised: 18 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 208 (315,063)

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International taxation, Conference report, Anti-avoidance, Tax treaty, Tax policy

56.

Music in Lectures and Examinations to Promote Right Brain Activity

Victoria University of Wellington Legal Research Paper No. 142/2016
Number of pages: 7 Posted: 08 Mar 2015 Last Revised: 11 Jan 2017
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 198 (329,943)

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Legal education, Teaching, Music, Boroque Music, Psychology

57.

A Diachronic Index and Glossary to Pure Theory of Law by Hans Kelsen

Victoria University of Wellington Legal Research Paper No. 139/2017, WU International Taxation Research Paper Series No. 2017-15
Number of pages: 191 Posted: 18 Oct 2017 Last Revised: 19 Dec 2017
John Prebble KC and Hanneke van Oeveren
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Victoria University of Wellington, Faculty of Law, Student/Alumni
Downloads 186 (349,583)

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Hans Kelsen, index, philosophy, jurisprudence, Pure Theory of Law

58.

Accumulation Trusts and Double Taxation Conventions

British Tax Review, Vol. 1, pp. 69-82, 2001, Victoria University of Wellington Legal Research Paper No. 73/2015
Number of pages: 10 Posted: 15 May 2010 Last Revised: 10 Jun 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 181 (358,252)

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Accumulation Trusts, Double Tax Conventions, Income Tax Law, Trust Law

59.

The Taxation of Property Transactions Part 2, Real Property

John Prebble "The Taxation of Property Transactions" (LexisNexis, Wellington, 1985)., Victoria University of Wellington Legal Research Paper No. 69/2013
Number of pages: 142 Posted: 23 Aug 2013 Last Revised: 17 Mar 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 180 (359,969)

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taxation of personal property, taxation of profit-making schemes, taxation of real property transactions, tax accounting, Californian Copper Syndicate principle, adventures in the nature of trade

60.

Using the Social Science Research Network to Aid and to Promote Research

(2013) 44 Victoria University of Wellington Law Review at 631, Victoria University of Wellington Legal Research Paper No. 141/2014
Number of pages: 23 Posted: 01 Mar 2014 Last Revised: 07 Mar 2015
John Prebble KC, Julia Caldwell and Amelia Keene
Victoria University of Wellington, Te Herenga Waka - Faculty of Law, Victoria University of Wellington - Te Herenga Waka and Victoria University of Wellington - Te Herenga Waka
Downloads 175 (369,060)

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Social science research network, accessible, download, flexibility

61.

Imposing Value Added Tax on Interest-Bearing Instruments and Life Insurance

Asia-Pacific Tax Bulletin, Vol. 10, pp. 471-468, 2004, Victoria University of Wellington Legal Research Paper No. 31/2013
Number of pages: 19 Posted: 15 May 2010 Last Revised: 09 Apr 2015
John Prebble KC and Sybrand van Schalkwyk
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Baker Tilly Staples Rodway Tauranga
Downloads 172 (374,813)

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Income Tax, Value Added Tax, Financial Services, Goods and Services Tax, Non-Discrimination Principle

62.

Is Expenditure to Assess the Feasibility of Constructing or Acquiring Capital Assets Deductible?

Number of pages: 21 Posted: 23 Mar 2015
John Prebble KC and Hamish McIntosh
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Woodward Street Chambers
Downloads 167 (384,624)

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63.

The Peterson Case and its Impact on the Rules in BNZ Investments Ltd. and Cecil Bros.

TAXATION ISSUES IN THE TWENTY-FIRST CENTURY, Adrian Sawyer, ed., Christchurch, 2006, Victoria University of Wellington Legal Research Paper No. 43/2011
Number of pages: 13 Posted: 14 May 2010 Last Revised: 11 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 162 (394,917)

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Income Tax Law, Income Tax Act 2004, Tax shelters, anti-avoidance, Cecil Brothers Pty ltd v FCT.

64.

Can Income Tax Law Be Simplified?

New Zealand Journal of Taxation Law and Policy, Vol. 4, pp. 187-200, 1996
Number of pages: 15 Posted: 13 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 161 (397,020)
Citation 1

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Tax reform, Income Tax

65.

Imposing Value Added Tax on the Exchange of Currency

Asia-Pacific Tax Bulletin, Vol. 10, pp. 469-483, 2004, Victoria University of Wellington Legal Research Paper No. 32/2013
Number of pages: 16 Posted: 13 May 2010 Last Revised: 14 Apr 2015
John Prebble KC and Sybrand van Schalkwyk
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Baker Tilly Staples Rodway Tauranga
Downloads 159 (401,330)

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Income Tax, Value Added Tax, Financial Services, Goods and Services Tax, Non-Discrimination Principle, Exchange of Currency

66.

Trends in Anti-Avoidance Legislation

Asian-Pacific Tax and Investment Bulletin, Vol. 9, pp. 57-67, 1991
Number of pages: 11 Posted: 01 Apr 2010 Last Revised: 18 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 159 (401,330)

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Anti-avoidance, International tax, Frustration

67.

100 Years of Income Tax

International Bureau of Fiscal Documentation Bulletin, Vol. 47, pp. 59-65, 1993
Number of pages: 7 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 158 (403,421)

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Income tax, Jurisprudence, Tax history, Tax principles

68.

International Taxation – Conference Report

(1989) 19 Institute of Policy Studies Newsletter, p. 13
Number of pages: 1 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 157 (405,621)

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International taxation, Conference report

69.

Tax Reform in New Zealand

Economic Papers (of the Economic Society of Australia), Vol. 6, pp. 61-96, 1987
Number of pages: 19 Posted: 27 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 149 (423,580)

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Tax reform, Goods and services tax, Fourth Labour Government, Income tax, Anti-avoidance, VAT

70.

International Tax Reform Part 1, Report of the Consultative Committee

New Zealand Government Printer, 1988
Number of pages: 122 Posted: 01 Apr 2010 Last Revised: 17 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 144 (435,492)

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Tax Law, Law Reform, International Tax Law

71.

Estate Planning Checklist

New Zealand Law Journal, p. 78, 1979, Victoria University of Wellington Legal Research Paper No. 24/2015
Number of pages: 5 Posted: 01 Feb 2010 Last Revised: 08 Mar 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 144 (435,492)

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Estate planning, estate duty, gift duty, will, checklist, New Zealand, lawyer/client relationship, managing personal assets.

72.

Structural Flaws of Income as a Base for Taxation

Centre for Accountancy, Governance and Taxation Research Working Paper No. 6
Number of pages: 24 Posted: 25 Jun 2010 Last Revised: 08 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 143 (437,987)

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Income Tax, Ross Parsons, Ectopia, Legal Fictions, Tax Value

73.

The Interpretation Provisions in the New Zealand Income Tax Act 1994

Victoria University of Wellington Law Review, Vol. 30, pp. 49-63, 1999
Number of pages: 8 Posted: 13 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 143 (437,987)

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Income Tax, Tax Legislation, Statutory Interpretation, Income Tax Act 1994, Interpretation Provisions

74.

Self-Assessment, Audit Efficiency, and Administrative Developments

STRIKING THE BALANCE: TAX ADMINISTRATION, ENFORCEMENT AND COMPLIANCE IN THE 1990S, pp. 70-93,M. Gammie, A. Shipwright, eds., Institute for Fiscal Studies, 1996
Number of pages: 12 Posted: 12 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 143 (437,987)

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Self-Assessment, Income tax, Audit efficiency

75.

Philosophical and Design Problems that Arise from the Ectopic Nature of Income Tax Law and Their Impact on the Taxation of International Trade and Investment

Chinese Yearbook of International Law and Affairs, Vol. 13, pp. 111-139, 1995
Number of pages: 14 Posted: 13 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 141 (442,927)
Citation 1

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Income tax law, International tax, International trade, Trade distortions, Foreign investment

76.

The Taxation of Property Transactions Part 3, Tax Accounting

John Prebble "The Taxation of Property Transactions" (LexisNexis, Wellington, 1985), Victoria University of Wellington Legal Research Paper No. 70/2013
Number of pages: 151 Posted: 23 Aug 2013 Last Revised: 17 Mar 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 133 (464,292)

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taxation of personal property, taxation of profit-making schemes, taxation of real property transactions, tax accounting, Californian Copper Syndicate principle, adventures in the nature of trade

77.

Anti-Avoidance and Tax Treaty Policies and Practice in Asia and the Pacific

Asian Pacific Tax & Investment Research Centre and Institute for Policy Studies, pp. 169-182, 1990
Number of pages: 14 Posted: 05 Oct 2010 Last Revised: 08 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 133 (464,292)

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International Taxation, Conference Report, Anti-Avoidance, Tax Treaty, Tax Policy

78.

Valuation of Pension Rights for Estate Duty Purposes

Downloads 131 (472,883)

Valuation of Pension Rights for Estate Duty Purposes

New Zealand Law Journal, pp. 204-207, 1979
Number of pages: 1 Posted: 09 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 97 (597,952)

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Estate and Gift Duties Act 1968, income tax allowance, lorimer

Valuation of Pension Rights for Estate Duty Purposes

New Zealand Law Journal, p. 334, 1982
Number of pages: 1 Posted: 12 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 34 (1,017,994)

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Estate and Gift Duties Act 1978, Estate Duty, Pension, Income tax, Valuation

79.

Double Tax Agreements: Operation of the International Shipping Article When Moving from Cabotage to an Open Coast Policy: Business Profits, Seafarers’ Wages, Insurance Premiums, Chartering, and Value Added Tax

Transport Law Reform Bill, 1993
Number of pages: 15 Posted: 22 Jul 2011
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 130 (472,883)

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income tax, double tax agreement, international shipping, business profits, seafarers’ wages, insurance premiums, chartering, value added tax, freight charges, exemptions, New Zealand Shipping

80.

Negligent Delay in Estate Planning

New Zealand Law Journal, pp. 204-207, June 5, 1979
Number of pages: 4 Posted: 02 Feb 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 130 (472,883)

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Damages, loss, quantification of damages, tort, negligence, estate duty, gift duty, substance, form

81.

Tax – Penalties for Failure to Forward PAYE

Recent Law, p. 60, 1984
Number of pages: 2 Posted: 19 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 127 (481,687)

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Tax administration, penalties, PAYE

82.

Petroleum Taxation

International Bureau of Fiscal Documentation Tax News Service, p. 260, 1989
Number of pages: 2 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 124 (490,804)

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Tax Reform, Petroleum Taxation, New Zealand

83.

Income Tax – Whether Free Use of a Television Set Can Amount to Income

Recent Law, p. 313, 1978
Number of pages: 2 Posted: 31 Jan 2010 Last Revised: 11 Jul 2011
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 124 (490,804)

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Benefit, Free of Charge Use of Asset, Income, Barter, Convertibility Principle, New Zealand

84.

Defining Interest-Bearing Instruments for the Purposes of Value Added Taxation

Asia-Pacific Tax Bulletin, Vol. 10, pp. 418-426, 2004, Victoria University of Wellington Legal Research Paper No. 30/2013
Number of pages: 10 Posted: 15 May 2010 Last Revised: 09 Apr 2015
John Prebble KC and Sybrand van Schalkwyk
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Baker Tilly Staples Rodway Tauranga
Downloads 122 (497,007)

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Value Added Tax, Goods and Services Tax, Interest Bearing Instruments, Income Tax Law, New Zealand Law Reform

85.

Evaluation of the New Zealand Income Tax Law Rewrite Project from a Compliance Cost Perspective

Bulletin for International Fiscal Documentation, Vol. 54, pp. 290-298, 2000
Number of pages: 7 Posted: 13 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 121 (500,224)

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Income Tax, Income Tax Act 1994, Rewrite Project, Regime-by-Regime Organisation, Functional Organisation

86.

Costs of Compliance with the New Zealand Controlled Foreign Company Regime

TAX COMPLIANCE COSTS: MEASUREMENT AND POLICY, C. Sandford, ed., 1995
Number of pages: 17 Posted: 12 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 121 (500,224)
Citation 1

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Income Tax, Income Tax Act 1976, Controlled Foreign Company Regimes, Anti-Avoidance Rules, Costs of Compliance

87.

The Fabricated Unwind Doctrine: The True Meaning of Penn v. Robertson

Hastings Business Law Journal, Vol. 7, No. 1, 2011, Victoria University of Wellington Legal Research Paper No. 17/2011
Number of pages: 52 Posted: 08 Mar 2011 Last Revised: 07 Apr 2015
John Prebble KC and Chye-Ching Huang
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and New York University School of Law
Downloads 120 (503,307)

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income tax, tax law refrom, unwind doctrine, unwanted tax consequences, rescission doctrine

88.

Taxation of Trusts with Australian Resident Trustees

British Tax Review, pp. 653-660, 2000
Number of pages: 6 Posted: 13 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 118 (509,807)

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International tax, Trusts, Taxation of Trusts

89.

New Zealand Trust Taxation: The International Dimension

Bulletin for International Fiscal Documentation, Vol. 53, pp. 398-404, 1999, Victoria University of Wellington Legal Research Paper No. 31/2012
Number of pages: 9 Posted: 12 May 2010 Last Revised: 15 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 117 (513,083)

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Income Tax, Income Tax Act 1994, Trust Law, International Trust Law

90.

Stay on Proceedings on Petition for Winding Up

New Zealand Law Journal, pp. 156-157, May 1979
Number of pages: 2 Posted: 01 Feb 2010 Last Revised: 01 May 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 117 (513,083)

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Stay of Proceeding, Winding Up, Disputed Debt, Set-off, Balance of Convenience

91.

Income Tax: Expenses Deductible Against Income from Employment

New Zealand Law Journal, pp. 420-423, 1981
Number of pages: 4 Posted: 02 Feb 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 116 (516,533)

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Income Tax, Deductibility, Income Tax Act 1976, Expenditure Deductions

92.

Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties

eJournal of Tax Research Volume 11, Number 3, December 2013
Number of pages: 49 Posted: 02 Jul 2015
Saurabh Jain, John Prebble KC and Kristina Bunting
Jindal Global Law School, O.P. Jindal Global University, Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Victoria University of Wellington - Te Herenga Waka
Downloads 113 (526,802)

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Beneficial owner, Beneficial ownership, Substantive business activity, Northern Indiana Public Service Company v Commissioner of Internal Revenue

93.

Practical Problems from Publication of the Commissioner’s Interpretation Guidelines

Victoria University of Wellington Working Paper No. 8, Centre for Accountancy, Governance and Taxation Research, Wellington
Number of pages: 21 Posted: 15 May 2010 Last Revised: 10 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 113 (526,802)

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Anti-avoidance, Tax Reform, Income Tax Act 1976, New Zealand, general anti-avoidance rule, sham revenue rulings.

94.

Remedies of a Non-Recourse Lender

BANKING AND FOREIGN EXCHANGE LAW, J. Prebble, ed., Butterworths, 1992
Number of pages: 13 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 112 (530,363)

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Non-Recourse Loans, Insolvency Law, Set-Off, Tax Avoidance, Ensign Tankers (Leasing) Ltd v. Stokes

95.

Tax Accounting for Goods Sold on Credit

New Zealand Current Taxation, Vol. 26, pp. 215-221, 1982
Number of pages: 2 Posted: 02 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 112 (530,363)

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Tax, credit sales, tax accounting, 'profits-emerging', hire purchase, credit fees

96.

Estate Planning: The Matrimonial Home Allowance

New Zealand Law Journal, Vol. 48, 1977
Number of pages: 3 Posted: 16 Dec 2009
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 111 (533,935)

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Estate Duty, estate planning, joint family home legislation, New Zealand

97.

Income Tax: Assets Accretion Assessment

Recent Law, pp. 107-108, 1983
Number of pages: 1 Posted: 21 Mar 2010 Last Revised: 27 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 107 (548,661)

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Assets accretion assessment, income tax, tax law

98.

Income Tax – Accounting for Goods Sold on Credit

Recent Law, pp. 331-332, 1982
Number of pages: 2 Posted: 08 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 107 (548,661)

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Tax accounting, accrual basis, revenue, goods sold on credit, income tax, companies

99.

International Tax Reform and Full Imputation, Part 2, Report of the Consultative Committee

New Zealand Government Printer, pp. 1-192, 1988
Number of pages: 217 Posted: 31 Mar 2010 Last Revised: 18 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 105 (556,382)

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Tax Law, Law Reform, Full Imputation, International Taxation, Controlled Foreign Companies

100.

Business Profits and Tax Treaties

Asian Pacific Tax and Research Centre Bulletin, Vol. 11, pp. 25-38, 1993
Number of pages: 6 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 104 (560,358)

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Tax treaties, Business Profits, Model Tax Conventions

101.

New Zealand's 1988 International Tax Regime for Trusts

Australian Tax Forum, Vol. 6, pp. 65-87, 1989, Victoria University of Wellington Legal Research Paper No. 29/2012
Number of pages: 24 Posted: 31 Mar 2010 Last Revised: 18 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 104 (560,358)

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Trusts, Foreign Companies, Tax, Reform

102.

Constitution of Sub Trusts to Receive Income of Infant Beneficiaries of Discretionary Trusts

(NZULR) New Zealand Universities Law Review, Vol. 9, p. 247, June 1981
Number of pages: 11 Posted: 17 Nov 2009
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 104 (560,358)

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Trust, sub-trust, beneficiary, tax law, income tax.

103.

Draft Legislation to Establish an Advance Rulings Procedure

STRIKING THE BALANCE: TAX ADMINISTRATION, ENFORCEMENT AND COMPLIANCE IN THE 1990S, M. Gammie, A, Shipwright, eds., Institute for Fiscal Studies, pp. 209-230, 1996
Number of pages: 12 Posted: 13 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 103 (564,334)

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Advance Rulings, Income tax, Business tax

104.

Recognition of Foreign Enterprises as Taxable Entities

Cahiers de Droit Fiscal International, pp. 493-509, 1988
Number of pages: 10 Posted: 27 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 103 (564,334)

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Double taxation, Foreign investment, Private international law

105.

Export Incentives – Income Tax Legislation

Recent Law, Vol. 10, pp. 182-183, 1984
Number of pages: 3 Posted: 23 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 103 (564,334)

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Export incentives, statutory interpretation, New Zealand, tax law

106.

Advance Rulings: A Proposed Procedure

STRIKING THE BALANCE: TAX ADMINISTRATION, ENFORCEMENT AND COMPLIANCE IN THE 1990S, pp. 94-129, M. Gammie, A. Shipwright, eds., Institute for Fiscal Studies, 1996
Number of pages: 19 Posted: 13 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 102 (568,296)

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Advance Rulings, Income tax, Business tax

107.

The New Zealand Trust as a Vehicle for Foreign Investment

Offshore Tax Planning Review, Vol. 6, pp. 47-56, 1996, Victoria University of Wellington Legal Research Paper No. 32/2012
Number of pages: 11 Posted: 21 Apr 2010 Last Revised: 15 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 102 (568,296)

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Trusts, Income Tax, Foreign Investment Vehicle, taxation

108.

Taxing Offshore Investment Income: A Comparative Review of Structural Issues (Introduction)

TAXING OFFSHORE INVESTMENT INCOME: A COMPARATIVE REVIEW OF STRUCTURAL ISSUES, Fiscal Publications, 2006
Number of pages: 6 Posted: 14 May 2010 Last Revised: 08 Aug 2013
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 101 (572,351)

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Income Tax Law, Company Law, Full Imputation, Controlled Foreign Companies, Avoidance, Double Taxation. Offshore Investment, Foegin Investment Fund Regimes

109.

Income Tax: Distribution from Assets Revaluation Accounts of Companies

Recent Law, pp. 330-331, 1982
Number of pages: 2 Posted: 08 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 101 (572,351)

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Assets Revaluation Account, Write-Up, Capital Assets, Income Tax, Statutory Interpretation

110.

The 1991 New Zealand Budget

International Bureau of Fiscal Documentation Tax News Service, p. 279, 1991
Number of pages: 3 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 100 (576,273)

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Law Reform, 1991 Budget New Zealand

111.

Advance Rulings Procedures

Victoria University of Wellington Law Review, Vol. 15, pp. 237-252, 1985
Number of pages: 9 Posted: 25 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 100 (576,273)

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Advance rulings, Tax law, Income tax

112.

Time of Gift for Duty Purposes - Date in Gift Statement

Recent Law, pp. 182-183, 1983
Number of pages: 1 Posted: 21 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 100 (576,273)

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Gift Duty, Estate and Gift Duties Act 1968

113.

Taxation of Property Transactions: A Critical Analysis of Section 67 of the Income Tax Act 1976

Victoria University of Wellington Law Review, Vol. 23, pp. 59-96, 1993
Number of pages: 20 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 99 (580,249)

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Capital gains tax, Land tax, Tax reform, Income Tax Act 1976

114.

'Dealing' in or 'Developing' Land

Recent Law, p. 107, 1983
Number of pages: 1 Posted: 21 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 99 (580,249)

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Income Tax Act 1976, Profits from sale of land, Dealing and developing distinction

115.

The Estate and Gift Duties Amendment Act 1976: A Comment

Recent Law, p. 326, December 1976
Number of pages: 3 Posted: 12 Nov 2009 Last Revised: 11 Jul 2011
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 98 (584,071)

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estate duty, tax law, matrimonial home allowance, gift duties

116.

Incubator Sessions: Meetings within Academic Departments and Scholarly Conferences to Develop Writing Projects

Victoria University of Wellington Legal Research Paper No. 142/2014
Number of pages: 4 Posted: 04 May 2012 Last Revised: 29 Mar 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 97 (587,989)

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Incubator sessions, research proposals, research projects, purpose of incubator sessions, academic writing, scholarly writing, law

117.

International Double Taxation of Inheritances and Gifts

LXXb Cahiers de Droit Fiscal International, pp. 459-470, 1985, Victoria University of Wellington Legal Research Paper No. 75/2015
Number of pages: 9 Posted: 25 Mar 2010 Last Revised: 10 Jun 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 97 (587,989)

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Inheritance tax, Double taxation, Gift duty, Estate duty, Anti-avoidance

118.

Advance Rulings

(1999) LXXXIVb Cahiers de Driot Fiscal International, pp. 535-545
Number of pages: 7 Posted: 13 May 2010
John Prebble KC and Ian Kuperus
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Fonterra Cooperative Group
Downloads 96 (592,062)

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Inland Revenue Department, Tax Administration, Advance Rulings

119.

The Emergence of Neutral Citation

Oxford University Commonwealth Law Journal, pp. 121-128, 2004, Victoria University of Wellington Legal Research Paper No. 17/2012
Number of pages: 9 Posted: 14 May 2010 Last Revised: 11 Apr 2015
John Prebble KC and Catherine Vidler Smith
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Victoria University of Wellington - Te Herenga Waka
Downloads 93 (604,001)

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Citation, Neutral Citation, Legal History

120.

Practical Problems from Publication of Commissioner’s Policy Statements and Interpretation Guidelines

5th International Conference on Tax Administration: Current Issues and Future Developments, April 4-5, 2002
Number of pages: 14 Posted: 14 Aug 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 92 (608,091)

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Income Tax, Inland Revenue Department, Interpretation Guidelines

121.

Deductibility of Expenses Incurred in a Loss-Making Business

Recent Law, p. 57, 1983, Victoria University of Wellington Legal Research Paper No. 25/2016
Number of pages: 2 Posted: 21 Mar 2010 Last Revised: 02 Mar 2016
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 91 (612,206)

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Loss-making deductions to income tax, Income Tax Act 1976, Deductibility

122.

New Zealand as an Investor/Investee Country: Trust Taxation

Asia-Pacific Tax Bulletin, Vol. 1, pp. 98-101, 1995
Number of pages: 6 Posted: 21 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 90 (616,452)

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Trust Taxation, Income tax, Income Tax Act 1976

123.

Canadian and Swedish Procedures for Advance Rulings in Income Tax Cases

Australian Tax Forum, Vol. 4, pp. 217-240, 1987
Number of pages: 25 Posted: 27 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 90 (616,452)

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Advance rulings, Income tax, Comparative tax law

124.

Taxation of Trusts: The Scope of Sections 226 to 233 of the Income Tax Act 1976

Victoria University of Wellington Law Review, Vol. 11, No. 3, p. 195, September 1981
Number of pages: 15 Posted: 16 Nov 2009 Last Revised: 11 Jul 2011
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 90 (616,452)

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Income Tax, Trust Law, Code, Income Tax Act 1976

125.

Workplace Communication for Skilled Migrants

Occasional Paper No 6, Victoria University Language in the Workplace Project
Number of pages: 45 Posted: 14 May 2010 Last Revised: 11 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 88 (625,117)

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Workplace Communication for Skilled Migrants, Applied Linguistics, Victoria University of Wellington Cost/Benefit Analysis, English for Professional Purposes, English as a Second Language, Applied Linguistics, Victoria Model

126.

The Taxation of Trusts: Part III

New Zealand Current Taxation, Vol. 25, No. 10, p. 168, February 27, 1981
Number of pages: 12 Posted: 17 Nov 2009 Last Revised: 11 Jul 2011
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 88 (625,117)

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trusts, tax law, income tax

127.

Policy Statement on Tax Avoidance

International Bureau of Fiscal Documentation Tax News Service, p.132, 1990
Number of pages: 1 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 86 (634,012)

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Law Reform, Anti-Avoidance, Interpretation, General Anti-Avoidance Rule, New Zealand

128.

Income Tax: Deductibility of Home Office Expenses

Recent Law, p. 277, 1978
Number of pages: 3 Posted: 18 Dec 2009 Last Revised: 11 Jul 2011
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 86 (634,012)

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Income Tax, Deductibility, Depreciation

129.

The Taxation of Trusts: Part II

New Zealand Current Taxation, Vol. 25, No. 8, p. 134, January 1981
Number of pages: 9 Posted: 17 Nov 2009 Last Revised: 11 Jul 2011
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 85 (638,565)

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Trust Law, tax law, income tax, beneficiaries, sub trust, benefit

130.

Cedric Sandford: A Collated Bibliography

TAX COMPLIANCE COSTS: A FESTSCHRIFT FOR CEDRIC SANDFORD, C. Evans, J. Pope, and J. Hasseldine, eds., Prospect Media Limited, 2001
Number of pages: 4 Posted: 15 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 84 (643,084)

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Cedric Sandford, Tax Compliance, Bibliography

131.

The Taxation of Trusts: Part I

New Zealand Current Taxation, Vol. 25, No. 6, pp. 109-118, November 10,1980
Number of pages: 11 Posted: 17 Nov 2009
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 84 (643,084)

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trusts, tax law, beneficiary income, income tax, New Zealand

132.

Full Imputation, Report of the Consultative Committee

New Zealand Government Printer, pp. 1-129, 1998
Number of pages: 138 Posted: 31 Mar 2010 Last Revised: 18 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 83 (647,695)

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Tax Law, Law Reform, Company Law, Full Imputation

133.

Taxation of Companies and Shareholders Dividends from Capital Sources

Institute of Policy Studies, pp. 1-29, 1986
Number of pages: 13 Posted: 27 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 83 (647,695)

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Double tax, Corporate tax, Dividends, Business tax, company taxation, classical system

134.

Cedric Sandford: A Scholar’s Life

TAX COMPLIANCE COSTS: A FESTSCHRIFT FOR CEDRIC SANDFORD, C. Evans, J. Pope, J. Hasseldine, eds., Prospect Media Pty. Ltd., 2001
Number of pages: 4 Posted: 13 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 82 (652,196)

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Cedric Sandford, Tax Compliance

135.

Estate Duty: Effect of Order Under the Matrimonial Property Act 1963

Recent Law, pp.153-154, 1982
Number of pages: 2 Posted: 14 Mar 2010 Last Revised: 29 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 81 (656,870)

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Matrimonial Property, relationship property, deduction, award to wife, order, estate duty, New Zealand

136.

Minimal Presence New Zealand Trusts: Some Practical and Theoretical Issues

FURTHER GLOBAL CHALLENGES IN TAX ADMINISTRATION, pp. 309-329, Margaret McKerchar, Michael Walpole, eds., Fiscal Publications, 2007, Victoria University of Wellington Legal Research Paper No. 30/2012
Number of pages: 22 Posted: 14 May 2010 Last Revised: 11 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 80 (661,620)

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Income Tax, Taxation (Depreciation, Payment Dates Alignment, FBT, AMD Miscellaneous Provisions) Bill, Trust Law, Tax Havens, Company Law, Companies as Trustees

137.

The New Zealand Controlled Foreign Company Regime

Asian-Pacific Tax and Investment Bulletin, Vol. 8, pp. 186-200, 1990
Number of pages: 15 Posted: 31 Mar 2010 Last Revised: 18 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 80 (661,620)

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Anti-avoidance, Controlled foreign companies, Tax

138.

Income Tax on Property Transactions

Recent Law, Vol. 10, pp. 62-63, 1984
Number of pages: 3 Posted: 23 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 80 (661,620)

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Income Tax Act 1976, Investment, Property Transactions

139.

Databases for New Zealand Legal Research

New Zealand Universities Law Review, Vol. 21, pp. 173-179, 2004, Victoria University of Wellington Legal Research Paper No. 143/2014
Number of pages: 9 Posted: 14 May 2010 Last Revised: 10 Apr 2015
John Prebble KC and Catherine Vidler Smith
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Victoria University of Wellington - Te Herenga Waka
Downloads 79 (666,529)

Abstract:

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Legal research, Databases, New Zealand Law

140.

Intention to Make a Profit and 'Business' in Section 65(2)(A) of the Income Tax Act 1976

Otago Law Review, Vol. 4, p. 165-184, 1978
Number of pages: 21 Posted: 14 Nov 2009 Last Revised: 11 Jul 2011
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 79 (666,529)
Citation 1

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business income, intention to make a profit, income tax act 1976, tax law

141.

Fundamentals of Estate Planning

New Zealand Law Journal, pp. 20-24, Febuary 1979, Victoria University of Wellington Legal Research Paper No. 25/2015
Number of pages: 6 Posted: 31 Jan 2010 Last Revised: 08 Mar 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 78 (671,441)

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Estate Planning, Income Tax, Estate Duty

142.

Income Taxation: A Structure Built on Sand (El Impuesto Sombre La Renta: Una Estructura Construida Sobre La Arena)

Cronica Tributaria, Vol. 121, pp. 113-130, 2006
Number of pages: 19 Posted: 10 Aug 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 77 (676,304)

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El impuesto sobre la renta, Ectopia, Las ficciones jurídicas, La desaparición del impuesto sobre la renta, Ross Parsons, El impuesto internacional, La filosofía de impuestos

143.

Customers, Branding, and Mottoes in the New Zealand Inland Revenue Department

TAX ADMINISTRATION IN THE 21ST CENTURY, pp. 83-88, M. Walpole, C. Evans, eds., Prospect Media Pty. Ltd., 2001
Number of pages: 4 Posted: 13 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 77 (676,304)

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Inland Revenue Department, Tax Collection, Customer Service Model, Rebranding, Mottoes

144.

Commissioner's Interpretation Guidelines: Some Consequences from Publishing Them

Australian Tax Forum, Vol. 19, pp. 243-264, 2004
Number of pages: 22 Posted: 15 May 2010 Last Revised: 09 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 74 (691,571)

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Income Tax, Commissioner’s Interpretation Guidelines

145.

Income Tax on Capital Gains from the Sale of Land - Inflation Relevance

Recent Law, pp. 338-340, 1983
Number of pages: 2 Posted: 19 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 74 (691,571)

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Income Tax Act 1976, Profits from Land Sales, Capital Gains

146.

Income Taxation the New Zealand Minor Beneficiary Regime

Number of pages: 50 Posted: 15 May 2010 Last Revised: 09 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 72 (702,212)

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Income Tax, Taxation (Beneficiary Income of Minors, Service-Related Payments and Remedial Matters) Act 2001, Trust Law, Tax Avoidance

147.

A Cost/Benefit Analysis of the Skilled Migrant Programme: 2005-2008

Victoria University Language in the Workplace Project, Occasional Paper No. 9
Number of pages: 14 Posted: 08 Oct 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 71 (707,611)

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Victoria University of Wellington, Skilled Migrants Programme, Cost/Benefit Analysis, Workplace communications, English for Professional Purposes, English as a Second Language, Applied Linguistics

148.

Foreign Investment Fund Regimes: An Overview of Policies, Structures, and Issues

TAXING OFFSHORE INVESTMENT INCOME: A COMPARATIVE REVIEW OF STRUCTURAL, pp. 1-19, John Prebble, ed., Fiscal Publications, 2006
Number of pages: 19 Posted: 14 May 2010 Last Revised: 10 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 71 (707,611)

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Foreign investment fund regimes, anti-avoidance, capital export neutrality, Jurisdiction

149.

Arrangements to Avoid Income Tax – Farming Trusts and Partnerships

Recent Law, p. 215-217, 1983
Number of pages: 2 Posted: 21 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 70 (713,226)

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Avoidance, Trust, Income Tax Act 1976, General Anti-Avoidance Rule

150.

Assessability of Receipts from the Sales of Assets Previously Hired

Recent Law, p. 340, 1983
Number of pages: 1 Posted: 19 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 70 (713,226)

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Assessability, Income Tax, Receipts from Sales

151.

New Zealand Company Taxation

Asia-Pacific Tax Bulletin, Vol. 1, pp. 72-75, 1995
Number of pages: 4 Posted: 21 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 68 (724,627)

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Income Tax law, Company Law, Full Imputation, Controlled Foreign Companies, Avoidance

152.

The Taxation Implications of Repairs, Alterations and Maintenance

Recent Law, Vol. 9, pp. 248-260, 1983
Number of pages: 7 Posted: 20 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 68 (724,627)

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Income Tax Act 1976, Repair, Maintenance, Alterations, Deductions

153.

New Zealand Trust Taxation: The Domestic Rules

Bulletin for International Fiscal Documentation, Vol. 53, pp. 190-199, 1999
Number of pages: 6 Posted: 13 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 66 (736,178)

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Income Tax, Income Tax Act 1994, Trust Law

154.

Assessability of Distributions from Assets Revaluation Accounts of Companies

New Zealand Current Taxation, Vol. 26, pp. 224-226, 1982
Number of pages: 2 Posted: 02 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 66 (736,178)

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Income Tax Act 1976, Dividends, Assessability

155.

Tax Planning for Estates Containing Livestock: An Outline of the Standard Value System

New Zealand Law Journal, pp. 349-351, September 1978
Number of pages: 4 Posted: 17 Dec 2009
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 66 (736,178)

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Tax Planning, Standard Value System, Income Tax Act 1976

156.

Income Tax Retirement Payments – Whether Deductible or Capital Expenditure Apportionment - Onus of Proof

Recent Law, p. 414, December 1979
Number of pages: 3 Posted: 31 Jan 2010 Last Revised: 11 Jul 2011
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 65 (741,963)

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Apportionment, restrictive covenant, golden handshake, deductions, income tax

157.

Income Tax – Charity – Land and Income Tax Act 1954, S 84b

Recent Law, p.12, Febuary 1978
Number of pages: 3 Posted: 01 Feb 2010 Last Revised: 01 May 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 64 (748,042)

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Tax, Income Tax, Donations Rebate, Charity, Anti-Abortion, Political Purpose, Charitable Purpose, Charities Act 2005 s 5, New Zealand.

158.

Confidentiality in Tax Cases

New Zealand Law Journal, p. 72, 1980
Number of pages: 1 Posted: 02 Feb 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 63 (754,205)

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Confidentiality, Income Tax, Income Tax Act 1968

159.

A Positive Approach to Estate Planning

New Zealand Law Journal, pp. 47-50, Febuary 1979, Victoria University of Wellington Legal Research Paper No. 26/2015
Number of pages: 5 Posted: 31 Jan 2010 Last Revised: 08 Mar 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 63 (754,205)

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Estate Planning

160.

International Tax Education

Revenue Law Journal, Vol. 5, pp. 151-174, 1995, Victoria University of Wellington Legal Research Paper No. 145
Number of pages: 25 Posted: 21 Apr 2010 Last Revised: 28 Oct 2016
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 62 (760,498)

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Deming, kaizen, structured, philosophy, teaching, international taxation, tax, education, continuing education, meta-cognition, critical thinking

161.

Estate Planning: Pro Forma Settlors for Family Trusts

Recent Law, Vol. 3, p. 301, 1976
Number of pages: 5 Posted: 15 Nov 2009 Last Revised: 11 Jul 2011
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 62 (760,498)

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Trust law, tax law, family trusts, pro forma settlor

162.

The Minor Beneficiary Regime: Part Two

NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY, Vol. 9, No. 2, pp. 161-181, 2003
Number of pages: 23 Posted: 15 May 2010 Last Revised: 10 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 61 (766,895)

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Income Tax, Taxation (Beneficiary Income Of Minors, Service-Related Payments and Remedial Matters) Act 2001, Trust Law, Tax Avoidance

163.

Recapture of Interest and Development Expenditure on the Sale of Land

Current Taxation, Vol. 30, pp. 57-67, 1986
Number of pages: 6 Posted: 25 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 60 (773,393)

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Income Tax Act 1976, Deductions, Capital development expenditure, Avoidance

164.

The Time Element in Deductions Cases

Victoria University of Wellington Law Review, Vol. 13, pp. 79-93, 1983, Victoria University of Wellington Legal Research Paper No. 26/2016
Number of pages: 9 Posted: 15 Mar 2010 Last Revised: 02 Mar 2016
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 59 (779,960)

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Income Tax Act 1976, Deductions, Time element

165.

Land Sales: Assessment of Profit When Price Received Includes a Non-Cash Element

Number of pages: 23 Posted: 16 Nov 2009
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 59 (779,960)

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Tax Law, Property, Sale of Land, Mortgage, Income Tax

166.

International Experience of Importance to New Zealand Business – Part 5: Tax Preparers, Penalties and Ethics

Current Taxation, Vol. 37, pp. 116-117, 1993
Number of pages: 2 Posted: 01 Apr 2010 Last Revised: 17 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 58 (786,704)

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International tax law, Business law, Tax return preparation, Tax preparers

167.

The Tax Climate in Australasia

TAXATION OF CORPORATION DEBT FINANCE, R, Krever, Y. Grbich, P. Gallagher, eds., Longman Professional, 1991
Number of pages: 6 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 58 (786,704)

Abstract:

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Tax, Australasia, Reform

168.

New Zealand Income Tax Law: Implications for Transactions with Trusts

Bulletin for International Fiscal Documentation, Vol. 53, pp. 291-301, 1999
Number of pages: 11 Posted: 13 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 57 (793,413)

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Income Tax, Income Tax Act 1994, Trust Law, Trust Transactions

169.

The 1989 New Zealand Budget

International Bureau of Fiscal Documentation Tax News Service, p. 216, 1989
Number of pages: 2 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 57 (793,413)

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Tax Reform, Budget, New Zealand

170.

Income Tax – Incentive Deduction for Increased Exports of Goods

Recent Law, pp. 276-277, 1981, Victoria University of Wellington Legal Research Paper No. 23/2016
Number of pages: 4 Posted: 02 Mar 2010 Last Revised: 29 Feb 2016
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 57 (793,413)

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Income Tax Act 1976, Incentive Deductions, Exports

171.

Gift Duty – Transfers of Matrimonial Property

Recent Law, p. 61, 1984
Number of pages: 2 Posted: 19 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 56 (800,522)

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Gift, estate planning, matrimonial property, relationship property, gift duty, Estate and Gift Duties Act, New Zealand

172.

Deductions for Depreciation Part I

New Zealand Current Taxation, Vol. 26, pp. 269-277, 1982, Victoria University of Wellington Legal Research Paper No. 21/2016
Number of pages: 6 Posted: 09 Mar 2010 Last Revised: 29 Feb 2016
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 56 (800,522)

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Income Tax Act 1976, Deductions, Statutory Interpretation

173.

Income Tax: Land Purchased for the Purpose of Sale

Recent Law, p. 278, August 1978
Number of pages: 3 Posted: 01 Feb 2010 Last Revised: 01 May 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 56 (800,522)

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Income Tax Act 1976, Income Tax, Trading Stock, Land Purchases

174.

Interpretation of Revenue Statutes – Trading Rebates

Recent Law, Vol. 10, pp. 183-184, 1984
Number of pages: 3 Posted: 25 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 54 (814,985)

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Mutuality principle, tax law, statutory interpretation, rebates, strict approach, presumption in favour of taxpayer

175.

Collecting Taxes: A Commentary

ESSAYS IN HONOUR OF SIR IVOR RICHARDSON, pp. 321-331, D. Carter and M. Palmer, eds., Victoria University Press, 2002
Number of pages: 6 Posted: 15 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 52 (829,896)

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Sir Ivor Richardson, Income Tax Law, Law and Economics

176.

Taxation Earnings of New Zealand Residents Overseas

New Zealand Law Journal, pp. 70-71, March 4, 1980
Number of pages: 2 Posted: 02 Feb 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 52 (829,896)

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Income Tax Act 1976, Income Tax, Overseas Earnings

177.

Settlors in the Minor Beneficiary Regime

New Zealand Journal of Taxation Law and Policy, Vol. 8, pp. 363-370, 2002
Number of pages: 9 Posted: 15 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 51 (837,654)

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Trusts, Income Tax Act 1994, Settlor, Minor Beneficiary Regime

178.

Penalties in Tax Cases

Recent Law, p. 61, 1984
Number of pages: 2 Posted: 19 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 51 (837,654)

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Tax administration, penalties, PAYE

179.

Election Enrolment: The Wicks Committee Report

New Zealand Universities Law Review, Vol. 9, No. 1, pp. 45-65, June 1980, Victoria University of Wellington Legal Research Paper No. 61/2014
Number of pages: 23 Posted: 02 Feb 2010 Last Revised: 01 May 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 51 (837,654)

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Wicks Committee, Elections, Electoral Act 1956, Electoral Regulations 1975, Electoral Rolls

180.

Databases for Australian Legal Research

Bond Law Review, Vol. 18, pp. 165-170, 2006
Number of pages: 4 Posted: 13 May 2010
John Prebble KC and Catherine Vidler Smith
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Victoria University of Wellington - Te Herenga Waka
Downloads 50 (845,377)

Abstract:

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Legal research, Databases, Australian Law

181.

Taxation of Gains From Subdivision

New Zealand Law Journal, pp. 305-308, 1981
Number of pages: 4 Posted: 02 Feb 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 50 (845,377)

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Income Tax Act 1976, Gains from Subdivision

182.

Deductions for Depreciation Part II

New Zealand Current Taxation, Vol. 27, No. 1, pp. 1-9, 1982, Victoria University of Wellington Legal Research Paper No. 22/2016
Number of pages: 6 Posted: 09 Mar 2010 Last Revised: 29 Feb 2016
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 49 (853,288)

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Income Tax Act 1976, Depreciation, Base Value

183.

Estate Duty - Valuation of Interest in Farm Partnership

Recent Law, pp. 415-416, December 1978
Number of pages: 3 Posted: 31 Jan 2010 Last Revised: 11 Jul 2011
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 49 (853,288)

Abstract:

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Estate Planning, Estate Duty, Partnership, Wound Up, Valuation, Interest, Tax

184.

Selected Aspects of the Architecture of Foreign Investment Fund Regimes

TAXING OFFSHORE INVESTMENT INCOME: A COMPARATIVE REVIEW OF STRUCTURAL ISSUES, pp. 145-156, John Prebble, ed., Fiscal Publications, 2006
Number of pages: 12 Posted: 13 May 2010 Last Revised: 15 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 48 (861,450)

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Foreign investment fund regimes, anti-avoidance

185.

International Experience of Importance to New Zealand Business – Part 1: Simplification

Current Taxation, Vol. 37, pp. 72-74, 1993
Number of pages: 3 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 47 (869,669)

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International tax law, Business law, Tax reform, Tax simplification

186.

Export Incentives - Statutory Interpretation

Recent Law, p. 106, 1983
Number of pages: 1 Posted: 20 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 47 (869,669)

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Export, Income Tax Act 1976, Statutory Interpretation

187.

Tax Planning for Estates Containing Livestock: Retention of Livestock at the Taxpayer’s Death

New Zealand Law Journal, pp. 373-374, September 1978
Number of pages: 3 Posted: 17 Dec 2009
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 46 (878,122)

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Tax Planning, Estate and Gift Duties Act 1968, Income Tax

188.

Envoi: New Zealand Rules from April 2007: Treating Different Foreign Portfolio Investments as Fungibles

TAXING OFFSHORE INVESTMENT INCOME: A COMPARATIVE REVIEW OF STRUCTURAL ISSUES, pp. 156-164, John Prebble, ed., Fiscal Publications, 2006
Number of pages: 8 Posted: 13 May 2010 Last Revised: 14 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 45 (886,586)

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Foreign investment fund regimes, Law reform New Zealand

189.

Transactions Pursuant to Matrimonial Property Agreements and Orders

Current Taxation, Vol. 30, pp. 67-75, 1986
Number of pages: 5 Posted: 27 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 45 (886,586)

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Matrimonial Property Act 1976, Income Tax Act 1976, Tax liability

190.

Film Tax: Reference to Repealed Act

Recent Law, Vol. 10, p.184, 1984
Number of pages: 2 Posted: 25 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 45 (886,586)

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Statutory interpretation, Interpretation Act, Revenue Statutes, Tax Law, film tax, repealed legislation

191.

Trading Stock Part 1

New Zealand Current Taxation, pp. 201-211, Vol. 25, 1981
Number of pages: 6 Posted: 02 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 44 (895,381)

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Trading Stock, Income Tax, Income Tax Act 1976

192.

A Farming Estate Plan

New Zealand Law Journal, pp.127-135, 1980
Number of pages: 10 Posted: 02 Feb 2010
John Prebble KC and B. M. Laird
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and affiliation not provided to SSRN
Downloads 44 (895,381)

Abstract:

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Estate Plan, Estate Duty, Gift Duty, Estates and Gift Duties Act 1968

193.

Tax Avoiding Arrangements that Comply with Section 104 of the Income Tax Act 1976

New Zealand Universities Law Review, Vol. 8, pp. 70-74, 1978
Number of pages: 6 Posted: 01 Feb 2010 Last Revised: 01 May 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 44 (895,381)

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Tax Deductions, Income Tax Act 1976, Land and Income Tax 1954, Avoidance

194.

Incentive Payments as Redundancy Payments

Recent Law, Vol. 10, pp. 183-184, 1984
Number of pages: 3 Posted: 23 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 43 (904,312)

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Redundancy payment, income, tax, retirement, incentive payment

195.

Estate Duty on Joint Bank Accounts

New Zealand Law Journal, pp. 157-159, May 1, 1979
Number of pages: 3 Posted: 02 Feb 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 43 (904,312)

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Estate duty, joint bank account, interest, Re Donald, tax

196.

Estate Planning: Widow’s Superannuation Rights

New Zealand Law Journal, pp. 121-122, 1977
Number of pages: 3 Posted: 17 Dec 2009
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 43 (904,312)

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Estate Duty, superannuation, holiday homes, estate planning techniques, New Zealand

197.

Estate Planning: Holiday Houses

New Zealand Law Journal, Vol. 92, 1977
Number of pages: 3 Posted: 16 Dec 2009
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 43 (904,312)

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Estate Planning, Estate and Gift Duties Act 1968, Renting from Trusts

198.

Income Tax: Recovery of Development Expenditure on the Sale of Land

Recent Law, p. 106, 1983
Number of pages: 2 Posted: 20 Mar 2010 Last Revised: 29 Apr 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 42 (913,291)

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Assets accretion, income tax, tax law, New Zealand, burden of proof, taxpayer

199.

International Experience of Importance to New Zealand Business – Part 3: Preferences, Structures and Rates

Current Taxation, Vol. 37, pp. 92-93, 1993
Number of pages: 3 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 41 (922,546)

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International tax law, Business law, Tax reform, Tax simplification, Capital – revenue distinction, Tax preferences, incentives

200.

Trading Stock Part 2

New Zealand Current Taxation, Vol. 25, pp. 252-260, 1981
Number of pages: 5 Posted: 02 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 40 (931,969)

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Trading Stock, Income Tax, Income Tax Act 1976

201.

Tax Planning for Estates Containing Livestock: Disposal of Livestock During the Taxpayer’s Lifetime

New Zealand Law Journal, pp. 396-398, October 1978
Number of pages: 4 Posted: 17 Dec 2009
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 40 (931,969)

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Income Tax Act 1976, Gift Duty, Tax Planning, Asset Transfers

202.

Consultative Committee to Make Recommmendations on Simplifying the Tax System

International Bureau of Fiscal Documentation Tax News Service, p. 29, 1990
Number of pages: 1 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 39 (941,487)

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Law Reform, Simplification, New Zealand

203.

Foreshadowed Changes to the Income Tax Act 1976

LawTalk, Vol. 205, pp. 2-4, 1984
Number of pages: 2 Posted: 25 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 39 (941,487)

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Income tax, Corporate distributions, Dividends, Capital Gains

204.

Miscellaneous Payments on the Occasion of the Retirement of an Employee

New Zealand Current Taxation, Vol. 26, pp. 79-80, 1982
Number of pages: 1 Posted: 14 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 39 (941,487)

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Income tax, Assessability, Retirement, Income Tax Act 1976

205.

Assessability of Lump Sum Payments on Occasion of Retirement

Recent Law, pp. 276-277, 1981
Number of pages: 4 Posted: 02 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 39 (941,487)

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Retirement payments, Income Tax Act 1976, Assessability, Tax breaks for bonuses

206.

Gift Duty - Assessment - Estate and Gift Duties Act

Recent Law, pp. 14-15, Febuary 1978
Number of pages: 2 Posted: 01 Feb 2010 Last Revised: 01 May 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 39 (941,487)

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Estate and Gift Duties Act 1968, Gift Duty

207.

Refunds of Tax Pending Appeals to the Commissioner

Recent Law, p. 59, 1983
Number of pages: 1 Posted: 21 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 38 (951,351)

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Tax refunds, Appeals

208.

Capital Gains from Land Subdivision

New Zealand Current Taxation, Vol. 25, pp. 199-201, 1981
Number of pages: 2 Posted: 02 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 38 (951,351)

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Capital Gains, Income Tax Act 1976, Subdivision, Property transactions

209.

Income Tax – New Shares Issued to Employee - Shareholders - Resulting Benefit

Recent Law, pp. 279-280, August 1978
Number of pages: 3 Posted: 01 Feb 2010 Last Revised: 01 May 2015
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 38 (951,351)

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Income Tax Act 1976, Share Option Schemes, Avoidance

210.

Interpretation of Revenue Statutes: Export Incentives

Recent Law, Vol. 10, p. 183, 1984
Number of pages: 2 Posted: 23 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 37 (961,242)

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Export incentives, revenue statute, statutory interpretation, tax law, Taspac, United Fisheries Limited

211.

Investment Allowance - Catalyst - Whether Plant

Recent Law, p. 182, 1983
Number of pages: 1 Posted: 21 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 37 (961,242)

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Investment Allowance, Land and Income Tax Act 1954, Income Tax Act 1976, Interpretation

212.

International Experience of Importance to New Zealand Business – Part 2: Harmonisation in the European Economy

Current Taxation, Vol. 37, pp. 81-82, 1993
Number of pages: 2 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 36 (971,320)

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International tax law, Business law, Tax reform, Tax simplification, Harmonisation

213.

Taxation of Life Assurance Companies

International Bureau of Fiscal Documentation Tax News Service, p. 247, 1989
Number of pages: 2 Posted: 31 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 36 (971,320)

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Tax Reform, Life Assurance, New Zealand

214.

Superannuation Taxation Revised

International Bureau of Fiscal Documentation Tax News Service, pp. 115-116, 1989
Number of pages: 2 Posted: 31 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 36 (971,320)

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Tax Reform, Supperannuation, Income Tax Amendment Act 1989, New Zealand

215.

Estate Duty: Matrimonial Home Allowance

RECENT LAW, p. 62, 1984
Number of pages: 2 Posted: 25 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 36 (971,320)

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Estate Duty, matrimonial home allowance, estate planning, structure of tax transactions

216.

Income Tax Act 1976: Farming and Other ‘Specified Activity’ Losses – Proposals Foreshadowed

LawTalk, Vol. 206, p. 4, 1984
Number of pages: 1 Posted: 25 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 35 (981,440)

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Income tax, Offsetting losses, interpretation, Income Tax Act 1976

217.

Allowances in Kind - Whether Assessable Income

Recent Law, p. 108, 1983
Number of pages: 1 Posted: 21 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 35 (981,440)

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Income Tax Act 1976, Allowances, Assessability

218.

Taxation of Retirement Allowances - Traffic Officer

Recent Law, p. 58, 1983
Number of pages: 1 Posted: 21 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 35 (981,440)

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Income Tax, Redundancy, Assessability

219.

Income Tax – Discovery Against the Commissioner of Inland Revenue

Recent Law, pp. 192-193, 1982
Number of pages: 2 Posted: 12 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 31 (1,023,903)

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Discovery, civil procedure, tax law, New Zealand

220.

Estate Duty: Valuation of Pension Rights

Recent Law, p. 333, 1982
Number of pages: 2 Posted: 09 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 31 (1,023,903)

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Estate and Gift Duties Act 1968, income tax allowance, Lorimer, valuation, pension

221.

International Experience of Importance to New Zealand Business – Part 4: Treaty Policy

Current Taxation, Vol. 37, pp. 99-100, 1993
Number of pages: 2 Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 29 (1,046,296)

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International tax law, Business law, Treaty policy

222.

Stamp Duty: Conveyance after Exercise of Option to Purchase

New Zealand Recent Law, pp. 21-22, February 1977
Number of pages: 3 Posted: 17 Dec 2009
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 28 (1,057,889)

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Conveyance Duty, Land Transfer, Option to Purchase, Stamp Duty

223.

Conceptual Problems of Beneficial Ownership in Respect of Agents and Nominees

Bulletin for International Taxation. - Amsterdam. - Vol. 73 (2019), no. 1 ; 7 p.; DOI: https://doi.org/10.59403/2wqw79n
Posted: 05 Jun 2024
Saurabh Jain and John Prebble KC
Independent and Victoria University of Wellington, Te Herenga Waka - Faculty of Law

Abstract:

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OECD Model Commentaries, beneficial ownership, conduit company, agent, passive income, tax treaty, case law

224.

Conceptual Problems of Beneficial Ownership and the Corporate Veil

Bulletin for International Taxation. - Amsterdam. - Vol. 73 (2019), no. 3 ; 9 p.; DOI: https://doi.org/10.59403/qe230w
Posted: 04 Jun 2024
Saurabh Jain and John Prebble KC
Independent and Victoria University of Wellington, Te Herenga Waka - Faculty of Law

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beneficial ownership, economic substance, case law, agent, nominee, conduit company

225.

Interpreting the Factor of Dominion in Conduit Company Cases

Bulletin for International Taxation. - Amsterdam. - Vol. 73 (2019), no. 5 ; 8 p.; DOI: https://doi.org/10.59403/f2gqp7
Posted: 03 Jun 2024
Saurabh Jain and John Prebble KC
Independent and Victoria University of Wellington, Te Herenga Waka - Faculty of Law

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conduit company, beneficial ownership, tax treaty, case law

226.

Conceptual Aspects of Beneficial Ownership in the Context of Property Law

Bulletin for International Taxation. - Amsterdam. - Vol. 72 (2018), no. 10 ; p. 572-577; DOI: https://doi.org/10.59403/203v6s0
Posted: 29 May 2024
Saurabh Jain and John Prebble KC
Independent and Victoria University of Wellington, Te Herenga Waka - Faculty of Law

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beneficial ownership, property law, agent, conduit company, passive income, case law

227.

Beneficial Ownership and the Contractual Obligation of an Interposed Company to Pass on Income

Bulletin for International Taxation. - Amsterdam. - Vol. 72 (2018), no. 12 ; 7 p.; DOI: https://doi.org/10.59403/311h72x
Posted: 28 May 2024
Saurabh Jain and John Prebble KC
Curtin University - Curtin Law School and Victoria University of Wellington, Te Herenga Waka - Faculty of Law

Abstract:

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beneficial ownership, residence

228.

Historical Introduction to the Test of Dominion in the Context of Double Tax Treaties

Bulletin for International Taxation. - Amsterdam. - Vol. 72 (2018), no. 8 ; p. 488-492; DOI: https://doi.org/10.59403/12a756p
Posted: 16 Apr 2024
Saurabh Jain and John Prebble KC
Independent and Victoria University of Wellington, Te Herenga Waka - Faculty of Law

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double taxation, conduit company, beneficial ownership, tax treaty, property law, case law

229.

The Taxation of Foreign Investment Funds : A Comparative Review of Selected Aspects of the Rules of Germany and New Zealand

In: World tax journal. - Amsterdam. - Vol. 2 (2010), no. 3 ; p. 195-226
Posted: 07 Dec 2022
Alexander Von Reuss and John Prebble KC
affiliation not provided to SSRN and Victoria University of Wellington, Te Herenga Waka - Faculty of Law

Abstract:

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foreign investment fund, capital gains tax

230.

Beneficial Ownership and the Contractual Obligation to Pass on Income

Beneficial Ownership and the Contractual Obligation of an Interposed Company to Pass on Income, 72 Bull. Intl. Taxn. 12 (2018), Journals IBFD
Posted: 21 Jun 2019
Saurabh Jain and John Prebble KC
Jindal Global Law School, O.P. Jindal Global University and Victoria University of Wellington, Te Herenga Waka - Faculty of Law

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Beneficial ownership, Dominon, withholding tax, Aiken Industries v Commissioner of Internal Revenue, Indofood International Finance Limited v JP Morgan Chase Bank NA, London Branch, the Cook case

231.

Conceptual Aspect of Beneficial Ownership in the Context of Property Law

S. Jain & J. Prebble, Conceptual Aspects of Beneficial Ownership in the Context of Property Law, 72 Bull. Intl. Taxn. 10 (2018), Journals IBFD
Posted: 21 Jun 2019
Saurabh Jain and John Prebble KC
Jindal Global Law School, O.P. Jindal Global University and Victoria University of Wellington, Te Herenga Waka - Faculty of Law

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Beneficial Ownership, Conduit Companies Report, Dominon, Withholding Tax, Real Madrid F.C v Oficina Nacional de Inspección, Ministre de l’Economie, des Finances et de l’Industrie v Bank of Scotland

232.

Historical Introduction to the Test of Dominion in the Context of Double Tax Treaties

S. Jain & J. Prebble, Historical Introduction to the Test of Dominion in the Context of Double Tax Treaties, 72 Bull. Intl. Taxn. 8 (2018), Journals IBFD
Posted: 21 Jun 2019
Saurabh Jain and John Prebble KC
Jindal Global Law School, O.P. Jindal Global University and Victoria University of Wellington, Te Herenga Waka - Faculty of Law

Abstract:

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Beneficial Ownership, Dominion, Treaty Shopping, Conduit Companies Report

233.

Interpreting the Factor of Dominion in Conduit Company Cases

S. Jain & J. Prebble, Interpreting the Factor of Dominion in Conduit Company Cases, 73 Bull. Intl. Taxn. 5 (2019), Journals IBFD
Posted: 20 Jun 2019
Saurabh Jain and John Prebble KC
Jindal Global Law School, O.P. Jindal Global University and Victoria University of Wellington, Te Herenga Waka - Faculty of Law

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Beneficial Ownership, Dominion, Conduit Companies Report, withholding tax, Ministry of Taxation v FS Invest II , Swiss Swap

234.

Conceptual Problems of Beneficial Ownership and Corporate Veil

S. Jain & J. Prebble, Conceptual Problems of Beneficial Ownership and the Corporate Veil, 73 Bull. Intl. Taxn. 3 (2019), Journals IBFD
Posted: 20 Jun 2019
Saurabh Jain and John Prebble KC
Jindal Global Law School, O.P. Jindal Global University and Victoria University of Wellington, Te Herenga Waka - Faculty of Law

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Beneficial Onwership, Dominion, withholding tax, Prévost Car Inc. v. Her Majesty the Queen, Velcro Canada Inc. v. The Queen

235.

Conceptual Problems of Beneficial Ownership in Respect of Agents and Nominees

S. Jain & J. Prebble, Conceptual Problems of Beneficial Ownership in Respect of Agents and Nominees, 73 Bull. Intl. Taxn. 1 (2019), Journals IBFD
Posted: 20 Jun 2019
Saurabh Jain and John Prebble KC
Jindal Global Law School, O.P. Jindal Global University and Victoria University of Wellington, Te Herenga Waka - Faculty of Law

Abstract:

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Beneficial Ownership, Dominion, Conduit Companies Report, withholding tax, Royal Dutch Shell

236.

Dimensions in Business Finance Law

DIMENSIONS IN BUSINESS FINANCE LAW, John Prebble, ed., Butterworths Law, 1992
Posted: 19 Jul 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law

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Business finance law, company law, The Companies Act, banking

237.

Butterworths Laws of New Zealand: Elections

BUTTERWORTHS LAWS OF NEW ZEALAND SERIES, pp, 1-203, 1999
Posted: 13 May 2010 Last Revised: 02 Oct 2017
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law

Abstract:

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New Zealand Elections

238.

Income Tax Law: Concepts and Cases

John Prebble, INCOME TAX LAW: CONCEPTS AND CASES, Butterworths, 1994
Posted: 02 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law

Abstract:

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Income Tax, Income Tax Statutes, Textbook, Cases

239.

Dimensions in Banking and Foreign Exchange Law

DIMENSIONS IN BANKING AND FOREIGN EXCHANGE LAW, John Prebbele, ed., Butterworths, 1992
Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law

Abstract:

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Income Tax, Banking and Foreign Exchange Forex

240.

International Tax Reform and Full Imputation, Part 2, Draft Legislation

New Zealand Government Printer, 1988
Posted: 01 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law

Abstract:

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Law Reform, Tax Law, Income Tax Act, Draft Legislation

241.

Advance Rulings on Tax Liability

Institute of Policy Studies, Victoria University Press, Wellington, 1986
Posted: 27 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law

Abstract:

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Income Tax, Advance Rulings

242.

The Taxation of Companies and Corporate Investors

THE TAXATION OF COMPANIES AND CORPORATE INVESTORS, Butterworths, Wellington, 1984
Posted: 25 Mar 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law

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Income Tax, Companies, Corporate Investors.

243.

Essays on Taxation

Victoria University Press, 1982
Posted: 02 Mar 2010
John Prebble KC and Lindsay McKay
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and affiliation not provided to SSRN

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Tax reform, Capital tax, Tax burdens, Avoidance, Income redistribution, Business tax, Deductions, Tax administration, Income tax

Other Papers (10)

Total Downloads: 389
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1.

Taxing Corporate Income: A Comparison of Developments in the DAE's and the OECD Area

TAXATION AND INVESTMENT FLOWS: AN EXCHANGE OF EXPERIENCES BETWEEN THE OECD AND THE DYNAMIC ASIAN ECONOMIES, 1994
Number of pages: 8 Posted: 12 Apr 2010 Last Revised: 02 Oct 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
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Tax law, comparative tax law, OECD and Dynamic Asian Economies

2.

Valuable Legacy of Taxation Expert, Obituary of Gordon Little

The Dominion Post, p. B17, December 13, 2007
Posted: 17 May 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
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Gordon Little, International Fiscal Association New Zealand, Tax Expert, Obituary

3.

Controlled Foreign Companies: Wireless Interview Report

Victoria University of Wellington Institute of Policy Studies Newsletter, Vol. 13, pp. 4-6, 1988
Number of pages: 3 Posted: 10 Aug 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 38

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Income tax, tax law reform, foreign investment, tax havens

4.

Databases by Jurisdiction

New Zealand Law Journal, pp. 125-128, 2003
Number of pages: 4 Posted: 14 May 2010 Last Revised: 29 Jul 2010
John Prebble KC and Catherine Vidler Smith
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Victoria University of Wellington - Te Herenga Waka
Downloads 32

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Databases by jurisdiction, legal research.

5.

Exchange of Information and International Tax Changes

International Bureau of Fiscal Documentation Tax News Service, Vol. 27, pp. 20-21, 1993
Number of pages: 3 Posted: 01 Apr 2010 Last Revised: 29 Jul 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
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Tax law, law reform in New Zealand, double tax treaties, international tax regime, exchange of information.

6.

Imputation Credits for Foreign Portfolio Investors

International Bureau of Fiscal Documentation Tax News Service, Vol. 27, pp. 318-319, 1993
Number of pages: 3 Posted: 02 Apr 2010 Last Revised: 22 Jul 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
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Imputation credits, law reform in New Zealand, foreign portfolio holders.

7.

Tax on Outbound Interest on Government Debt

International Bureau of Fiscal Documentation Tax News Service, Vol. 27, p. 300, 1993
Number of pages: 2 Posted: 01 Apr 2010 Last Revised: 22 Jul 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 28

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Tax law, New Zealand law reform, outbound interest

8.

Deductions in Respect of Money Stolen by Fraud

Recent Law, pp. 214-215, 1983
Posted: 06 Oct 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 27

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Income Tax, Deductions, Fraud

9.

Credits for Underlying Foreign Tax

International Bureau of Fiscal Documentation Tax News Service, Vol. 27, pp. 291-292, 1993
Number of pages: 3 Posted: 01 Apr 2010 Last Revised: 22 Jul 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 27

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Underlying foreign tax, credits, New Zealand tax law.

10.

New Zealand Trust Taxation

PROCEEDINGS OF TRUST TAXATION COLLOQUIUM, R. Krever, ed., Deakin University Press, 1994
Posted: 12 Apr 2010
John Prebble KC
Victoria University of Wellington, Te Herenga Waka - Faculty of Law

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Tax