John Prebble QC

Victoria University of Wellington - 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

SCHOLARLY PAPERS

230

DOWNLOADS
Rank 582

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Top 582

in Total Papers Downloads

32,923

CITATIONS
Rank 26,878

SSRN RANKINGS

Top 26,878

in Total Papers Citations

9

Scholarly Papers (230)

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 QC
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington - Faculty of Law
Downloads 3,877 (2,052)

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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 QC
Victoria University of Wellington - Faculty of Law
Downloads 2,512 (4,390)

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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 QC
Victoria University of Wellington - Faculty of Law
Downloads 2,187 (5,533)

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

4.

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

Saint Louis University Law Journal, Vol. 55, Sanford E. Sarasohn Memorial Conference on Critical Issues in International and Comparative Taxation, 2010, Victoria University of Wellington Legal Research Paper No. 8/2012
Number of pages: 26 Posted: 14 Dec 2009 Last Revised: 13 Feb 2012
Rebecca Prebble and John Prebble QC
Government of New Zealand - Treasury and Victoria University of Wellington - Faculty of Law
Downloads 1,517 (10,157)

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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

5.

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 QC
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington - Faculty of Law
Downloads 1,442 (11,069)

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

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 QC
Victoria University of Wellington and Victoria University of Wellington - Faculty of Law
Downloads 1,279 (13,457)

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

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 QC and Craig Elliffe
Victoria University of Wellington - Faculty of Law and University of Auckland - Faculty of Law
Downloads 857 (23,995)

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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 QC
University of Auckland - Faculty of Law and Victoria University of Wellington - Faculty of Law
Downloads 363 (73,451)

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

8.
Downloads 635 ( 36,886)
Citation 1

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 391 (67,269)
Citation 1

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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 QC
Victoria University of Wellington - Faculty of Law
Downloads 244 (113,930)
Citation 1

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Income tax, Jurisprudence, Interpretation

9.

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 QC and Sybrand van Schalkwyk
Victoria University of Wellington - Faculty of Law and Staples Rodway
Downloads 438 (59,231)

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

10.

Jurisprudential Perspectives of Taxation Law: Manifesto

Number of pages: 8 Posted: 09 Sep 2012
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 414 (63,770)

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

11.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 405 (65,540)

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Income Tax, Income Tax Act 1994, Ectopia, International Taxation, Double Taxation, Jurisdiction, Timing, Tax Accounting Fictions

12.
Downloads 387 ( 68,712)

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 345 (77,961)

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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 QC
Victoria University of Wellington - Faculty of Law
Downloads 42 (391,811)

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Offshore trusts, Income tax, tax law

13.
Downloads 383 ( 69,790)
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 QC
Victoria University of Wellington - Faculty of Law
Downloads 320 (85,044)
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 QC
Victoria University of Wellington - Faculty of Law
Downloads 63 (327,504)
Citation 1

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

14.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 369 (72,645)

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

15.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 361 (74,836)

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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

16.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 317 (86,806)

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Legal writing, punctuation, sentences, prose, references

17.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 311 (88,389)

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Income Tax, Double Taxation Agreements, Jurisdiction, Statutory Interpretation, International 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 QC
Victoria University of Wellington - Faculty of Law
Downloads 310 (88,698)

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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.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 303 (90,941)
Citation 1

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

20.

Real Estate Investment Trusts in the United Kingdom

Bulletin for International Taxation, pp. 259-270, May 2010, Victoria University of Wellington Legal Research Paper No. 12/2013
Number of pages: 13 Posted: 26 Jul 2010 Last Revised: 08 Apr 2015
Nicola Fritsch, John Prebble QC and Rebecca Prebble
Rechtsanwältin, Victoria University of Wellington - Faculty of Law and Government of New Zealand - Treasury
Downloads 301 (91,649)

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

21.

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

New Zealand Universities Law Review, Vol. 22, pp. 271-299, 2006, Victoria University of Wellington Legal Research Paper No. 11/2012
Number of pages: 30 Posted: 14 May 2010 Last Revised: 11 Apr 2015
Victoria University of Wellington - Faculty of Law, Government of New Zealand - Treasury and Victoria University of Wellington
Downloads 290 (95,844)

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

22.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 286 (96,919)

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Income Tax, General Anti-Avoidance Rule, Tax Avoidance

23.

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

Bulletin for International Taxation, pp. 320-329, July 2010, Victoria University of Wellington Legal Research Paper No. 14/2013
Number of pages: 15 Posted: 26 Jul 2010 Last Revised: 08 Apr 2015
Nicola Fritsch, John Prebble QC and Rebecca Prebble
Rechtsanwältin, Victoria University of Wellington - Faculty of Law and Government of New Zealand - Treasury
Downloads 280 (99,192)

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

24.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 276 (101,110)

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

25.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 265 (105,106)
Citation 1

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

26.

Real Estate Investment Trusts in Germany

Bulletin for International Taxation, pp. 320-329, June 2010, Victoria University of Wellington Legal Research Paper No. 13/2013
Number of pages: 11 Posted: 26 Jul 2010 Last Revised: 08 Apr 2015
Nicola Fritsch, John Prebble QC and Rebecca Prebble
Rechtsanwältin, Victoria University of Wellington - Faculty of Law and Government of New Zealand - Treasury
Downloads 258 (108,102)

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Property Investment, Tax Advantages, Real Estate Investment Trust Regimes

27.

Capital Gains Tax

Current Taxation, Vol. 37, pp. 93-94, 1989
Number of pages: 2 Posted: 29 Sep 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 257 (108,535)

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Tax Reform, Capital Gains Tax, New Zealand

28.

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 QC
Edmund Lawler & Associates Limited and Victoria University of Wellington - Faculty of Law
Downloads 253 (110,312)

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

29.
Downloads 233 (119,930)

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 233 (119,458)

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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 QC
Victoria University of Wellington - Faculty of Law

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Trusts, Double Tax Agreements, DTAs

30.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 232 (120,444)

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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

31.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 231 (121,481)

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International tax planning, Trust, Taxation of Trusts

32.

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 QC and David I. White
Victoria University of Wellington - Faculty of Law and affiliation not provided to SSRN
Downloads 226 (123,673)

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

33.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 226 (123,673)

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

34.

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 QC and Kristina Bunting
School of Law, University of New England, Victoria University of Wellington - Faculty of Law and affiliation not provided to SSRN
Downloads 225 (124,213)

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

35.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 221 (126,420)

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36.

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 QC and Kristina Bunting
National Law Institute University (NLIU), Bhopal, Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Downloads 213 (131,532)

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Tax law, beneficial ownership, tax treaties, company law

37.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 212 (132,680)

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

38.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 207 (135,135)

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Income Tax Law, Tax shelters, anti-avoidance

39.

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

New Zealand Universities Law Review, Vol. 22, pp. 17-49, 2006, Victoria University of Wellington Legal Research Paper No. 10/2012
Number of pages: 34 Posted: 14 May 2010 Last Revised: 11 Apr 2015
Victoria University of Wellington - Faculty of Law, Government of New Zealand - Treasury and Victoria University of Wellington
Downloads 205 (135,752)

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Retrospective legislation, Jurisprudence, Avoidance

40.

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 QC and Neil Russ
University of Auckland - Faculty of Law, Victoria University of Wellington - Faculty of Law and Buddle Findlay
Downloads 204 (136,384)

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

41.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 201 (138,256)

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

42.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 193 (144,340)

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

43.

The Rescission Doctrine: Clothes Without an Emperor?

Tax Notes, Vol. 131, No. 7, 2011
Number of pages: 8 Posted: 25 May 2011
John Prebble QC and Chye-Ching Huang
Victoria University of Wellington - Faculty of Law and University of Auckland
Downloads 188 (147,197)

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

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 QC, Rebecca Prebble and Nicola Fritsch
Victoria University of Wellington - Faculty of Law, Government of New Zealand - Treasury and Rechtsanwältin
Downloads 184 (150,087)

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

45.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 184 (150,087)

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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

46.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 182 (152,370)

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

47.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 174 (157,773)
Citation 2

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

48.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 170 (161,038)

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

49.

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 QC and Fumihiro Komamiya
Victoria University of Wellington - Faculty of Law, Victoria University of Wellington - Faculty of Law and Niigata University
Downloads 170 (161,038)

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

50.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 168 (162,704)

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

51.

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 QC and Hamish McIntosh
Victoria University of Wellington - Faculty of Law and Woodward Street Chambers
Downloads 138 (194,194)

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

52.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 133 (197,692)

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

53.

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 QC, Julia Caldwell and Amelia Keene
Victoria University of Wellington - Faculty of Law, Victoria University of Wellington and Victoria University of Wellington
Downloads 131 (200,101)

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Social science research network, accessible, download, flexibility

54.

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 QC and Sybrand van Schalkwyk
Victoria University of Wellington - Faculty of Law and Staples Rodway
Downloads 129 (202,505)

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

55.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 129 (203,784)

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Income Tax, trusts, Double Tax Agreements

56.

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 QC and Sybrand van Schalkwyk
Victoria University of Wellington - Faculty of Law and Staples Rodway
Downloads 119 (215,451)

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

57.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 116 (219,472)

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

58.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 111 (228,106)

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Legal education, Teaching, Music, Boroque Music, Psychology

59.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 111 (226,673)

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Self-Assessment, Income tax, Audit efficiency

60.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 109 (229,604)

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

61.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 106 (234,184)

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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

62.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 103 (238,905)

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Anti-avoidance, International tax, Frustration

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 101 (242,149)

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

64.

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

Number of pages: 21 Posted: 23 Mar 2015
John Prebble QC and Hamish McIntosh
Victoria University of Wellington - Faculty of Law and Woodward Street Chambers
Downloads 100 (243,875)

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65.

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: 14 Dec 2017
John Prebble QC and Nina Opacic
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington, Faculty of Law, Student/Alumni
Downloads 88 (268,719)

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Hans Kelsen, Index, philosophy, justice, jurisprudence

66.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 88 (264,921)

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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

67.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 88 (264,921)

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

68.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 87 (266,849)

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

69.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 86 (268,719)

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

70.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 85 (270,679)
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Income tax law, International tax, International trade, Trade distortions, Foreign investment

71.

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 QC and Chye-Ching Huang
Victoria University of Wellington - Faculty of Law and University of Auckland
Downloads 84 (272,673)

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

72.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 84 (272,673)

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Income tax, tax law, New Zealand law reform

73.

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 QC and Sybrand van Schalkwyk
Victoria University of Wellington - Faculty of Law and Staples Rodway
Downloads 83 (274,621)

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

74.

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 QC and Hanneke van Oeveren
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington, Faculty of Law, Student/Alumni
Downloads 81 (280,789)

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

75.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 77 (287,139)
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Income tax, Jurisprudence, Tax history, Tax principles

76.
Downloads 76 (289,439)

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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

77.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 74 (293,871)
Citation 1

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Tax reform, Income Tax

78.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 74 (293,871)

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Tax treaties, Business Profits, Model Tax Conventions

79.

Income Tax – Accounting for Goods Sold on Credit

Recent Law, pp. 331-332, 1982
Number of pages: 2 Posted: 08 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 74 (293,871)

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

80.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 73 (296,154)

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

81.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 71 (300,845)

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

82.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 70 (303,135)

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

83.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 69 (305,570)

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Trusts, Foreign Companies, Tax, Reform

84.

International Taxation – Conference Report

(1989) 19 Institute of Policy Studies Newsletter, p. 13
Number of pages: 1 Posted: 01 Apr 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 68 (307,996)

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International taxation, Conference report

85.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 67 (310,461)

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

86.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 67 (310,461)

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Assets accretion assessment, income tax, tax law

87.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 66 (312,895)

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Trusts, Income Tax, Foreign Investment Vehicle, taxation

88.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 65 (315,408)

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

89.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 64 (318,012)

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

90.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 61 (325,881)

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

91.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 60 (331,279)

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

92.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 60 (328,593)

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

93.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 60 (328,593)

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Advance rulings, Income tax, Comparative tax law

94.

Taxation of Trusts with Australian Resident Trustees

British Tax Review, pp. 653-660, 2000
Number of pages: 6 Posted: 13 May 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 59 (331,279)

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International tax, Trusts, Taxation of Trusts

95.

Advance Rulings

(1999) LXXXIVb Cahiers de Driot Fiscal International, pp. 535-545
Number of pages: 7 Posted: 13 May 2010
John Prebble QC and Ian Kuperus
Victoria University of Wellington - Faculty of Law and Fonterra Cooperative Group
Downloads 57 (336,862)

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Inland Revenue Department, Tax Administration, Advance Rulings

96.

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 QC and Kristina Bunting
University of New England (Australia) - School of Law, Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Downloads 56 (345,690)

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

97.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 56 (339,700)

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Advance rulings, Tax law, Income tax

98.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 56 (342,677)

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

99.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 55 (342,677)

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

100.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 55 (342,677)

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Tax Law, Law Reform, International Tax Law

101.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 54 (348,764)

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trusts, tax law, income tax

102.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 53 (348,764)

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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

103.

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 QC and Catherine Vidler Smith
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Downloads 51 (354,862)

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Citation, Neutral Citation, Legal History

104.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 51 (354,862)

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Income Tax, Deductibility, Depreciation

105.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 50 (357,890)

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

106.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 50 (357,890)

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Double taxation, Foreign investment, Private international law

107.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 49 (364,214)

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

108.

Petroleum Taxation

International Bureau of Fiscal Documentation Tax News Service, p. 260, 1989
Number of pages: 2 Posted: 01 Apr 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 48 (364,214)

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Tax Reform, Petroleum Taxation, New Zealand

109.

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 QC and Catherine Vidler Smith
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Downloads 47 (367,413)

Abstract:

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Legal research, Databases, New Zealand Law

110.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 47 (367,413)

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Cedric Sandford, Tax Compliance

111.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 47 (367,413)

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

112.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 47 (367,413)

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

113.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 47 (367,413)

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

114.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 46 (370,629)

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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

115.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 46 (370,629)

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

116.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 46 (370,629)

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Law Reform, 1991 Budget New Zealand

117.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 44 (377,263)

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Cedric Sandford, Tax Compliance, Bibliography

118.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 44 (377,263)

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Anti-avoidance, Controlled foreign companies, Tax

119.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 43 (380,739)

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Income Tax, Commissioner’s Interpretation Guidelines

120.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 43 (380,739)

Abstract:

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Advance Rulings, Income tax, Business tax

121.

Income Tax on Property Transactions

Recent Law, Vol. 10, pp. 62-63, 1984
Number of pages: 3 Posted: 23 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 41 (387,886)

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Income Tax Act 1976, Investment, Property Transactions

122.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 40 (391,378)

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

123.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 40 (391,378)

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

124.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 40 (391,378)

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Estate Planning, Income Tax, Estate Duty

125.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 39 (394,987)

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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

126.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 38 (398,771)

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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

127.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 38 (398,771)

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Advance Rulings, Income tax, Business tax

128.

New Zealand Company Taxation

Asia-Pacific Tax Bulletin, Vol. 1, pp. 72-75, 1995
Number of pages: 4 Posted: 21 Apr 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 38 (398,771)

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

129.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 37 (402,627)

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

130.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 37 (402,627)

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Assessability, Income Tax, Receipts from Sales

131.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 36 (406,641)

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

132.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 36 (406,641)

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

133.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 35 (410,558)

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Income Tax Act 1976, Dividends, Assessability

134.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 35 (410,558)

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Tax Planning, Standard Value System, Income Tax Act 1976

135.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 34 (414,527)

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Income Tax Act 1976, Deductions, Statutory Interpretation

136.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 34 (414,527)

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

137.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 33 (418,507)

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

138.

Confidentiality in Tax Cases

New Zealand Law Journal, p. 72, 1980
Number of pages: 1 Posted: 02 Feb 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 33 (418,507)

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Confidentiality, Income Tax, Income Tax Act 1968

139.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 33 (418,507)

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Estate Planning

140.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 32 (422,630)

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

141.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 31 (426,823)

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

142.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 31 (426,823)

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

143.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 30 (431,232)

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

144.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 30 (431,232)

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Income Tax Act 1976, Deductions, Time element

145.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 29 (435,776)

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

146.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 28 (440,417)

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

147.

Databases for Australian Legal Research

Bond Law Review, Vol. 18, pp. 165-170, 2006
Number of pages: 4 Posted: 13 May 2010
John Prebble QC and Catherine Vidler Smith
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Downloads 28 (440,417)

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Legal research, Databases, Australian Law

148.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 27 (445,180)

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Income Tax, Income Tax Act 1994, Trust Law

149.

'Dealing' in or 'Developing' Land

Recent Law, p. 107, 1983
Number of pages: 1 Posted: 21 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 26 (450,233)

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

150.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 26 (450,233)

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

151.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 26 (450,233)

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

152.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 26 (450,233)

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

153.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 25 (455,321)

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Trust Taxation, Income tax, Income Tax Act 1976

154.

Interpretation of Revenue Statutes – Trading Rebates

Recent Law, Vol. 10, pp. 183-184, 1984
Number of pages: 3 Posted: 25 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 25 (455,321)

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

155.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 25 (455,321)

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Income Tax Act 1976, Income Tax, Overseas Earnings

156.

Income Taxation the New Zealand Minor Beneficiary Regime

Number of pages: 50 Posted: 15 May 2010 Last Revised: 09 Apr 2015
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 24 (460,592)

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

157.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 24 (460,592)

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Tax, Australasia, Reform

158.

Export Incentives – Income Tax Legislation

Recent Law, Vol. 10, pp. 182-183, 1984
Number of pages: 3 Posted: 23 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 24 (460,592)

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Export incentives, statutory interpretation, New Zealand, tax law

159.

Tax – Penalties for Failure to Forward PAYE

Recent Law, p. 60, 1984
Number of pages: 2 Posted: 19 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 24 (460,592)

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Tax administration, penalties, PAYE

160.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 24 (460,592)

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Income Tax Act 1976, Depreciation, Base Value

161.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 23 (465,793)

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Tax Law, Law Reform, Company Law, Full Imputation

162.

Penalties in Tax Cases

Recent Law, p. 61, 1984
Number of pages: 2 Posted: 19 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 23 (465,793)

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Tax administration, penalties, PAYE

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 13 (540,899)

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

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 10 (559,137)

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

164.

Gift Duty – Transfers of Matrimonial Property

Recent Law, p. 61, 1984
Number of pages: 2 Posted: 19 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 22 (471,181)

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

165.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 21 (476,552)

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Foreign investment fund regimes, anti-avoidance

166.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 21 (476,552)

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

167.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 21 (476,552)

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Income Tax Act 1976, Incentive Deductions, Exports

168.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 21 (476,552)

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

169.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 21 (476,552)

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

170.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 21 (476,552)

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Income Tax Act 1976, Share Option Schemes, Avoidance

171.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 20 (482,127)

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Sir Ivor Richardson, Income Tax Law, Law and Economics

172.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 20 (482,127)

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

173.

Trading Stock Part 1

New Zealand Current Taxation, pp. 201-211, Vol. 25, 1981
Number of pages: 6 Posted: 02 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 20 (482,127)

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Trading Stock, Income Tax, Income Tax Act 1976

174.

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

Number of pages: 23 Posted: 16 Nov 2009
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 20 (482,127)

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

175.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 20 (482,127)

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

176.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 19 (487,572)

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

177.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 19 (487,572)

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

178.

Incentive Payments as Redundancy Payments

Recent Law, Vol. 10, pp. 183-184, 1984
Number of pages: 3 Posted: 23 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 18 (492,974)

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Redundancy payment, income, tax, retirement, incentive payment

179.

Trading Stock Part 2

New Zealand Current Taxation, Vol. 25, pp. 252-260, 1981
Number of pages: 5 Posted: 02 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 18 (492,974)

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Trading Stock, Income Tax, Income Tax Act 1976

180.

Taxation of Gains From Subdivision

New Zealand Law Journal, pp. 305-308, 1981
Number of pages: 4 Posted: 02 Feb 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 18 (492,974)

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Income Tax Act 1976, Gains from Subdivision

181.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 17 (498,310)

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

182.

Export Incentives - Statutory Interpretation

Recent Law, p. 106, 1983
Number of pages: 1 Posted: 20 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 17 (498,310)

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Export, Income Tax Act 1976, Statutory Interpretation

183.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 17 (498,310)

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

184.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 17 (498,310)

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

185.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 16 (503,632)

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

186.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 16 (503,632)

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Foreign investment fund regimes, Law reform New Zealand

187.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 16 (503,632)

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

188.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 16 (503,632)

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Tax Reform, Life Assurance, New Zealand

189.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 16 (503,632)

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

190.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 16 (503,632)

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

191.

Estate Planning: Widow’s Superannuation Rights

New Zealand Law Journal, pp. 121-122, 1977
Number of pages: 3 Posted: 17 Dec 2009
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 16 (503,632)

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

192.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 16 (503,632)

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

193.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 16 (503,632)

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

194.

Film Tax: Reference to Repealed Act

Recent Law, Vol. 10, p.184, 1984
Number of pages: 2 Posted: 25 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 15 (509,028)

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

195.

Investment Allowance - Catalyst - Whether Plant

Recent Law, p. 182, 1983
Number of pages: 1 Posted: 21 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 15 (509,028)

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

196.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 15 (509,028)

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

197.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 15 (509,028)

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

198.

Estate Planning: Holiday Houses

New Zealand Law Journal, Vol. 92, 1977
Number of pages: 3 Posted: 16 Dec 2009
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 15 (509,028)

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

199.

Interpretation of Revenue Statutes: Export Incentives

Recent Law, Vol. 10, p. 183, 1984
Number of pages: 2 Posted: 23 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 14 (514,556)

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

200.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 13 (520,042)

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

201.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 13 (520,042)

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

202.

Refunds of Tax Pending Appeals to the Commissioner

Recent Law, p. 59, 1983
Number of pages: 1 Posted: 21 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
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Tax refunds, Appeals

203.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 12 (525,617)

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Income Tax, Inland Revenue Department, Interpretation Guidelines

204.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 12 (525,617)

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Tax Reform, Budget, New Zealand

205.

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 QC
Victoria University of Wellington - Faculty of Law
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Tax Reform, Supperannuation, Income Tax Amendment Act 1989, New Zealand

206.

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 QC
Victoria University of Wellington - Faculty of Law
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Income tax, Offsetting losses, interpretation, Income Tax Act 1976

207.

A Farming Estate Plan

New Zealand Law Journal, pp.127-135, 1980
Number of pages: 10 Posted: 02 Feb 2010
John Prebble QC and B. M. Laird
Victoria University of Wellington - Faculty of Law and affiliation not provided to SSRN
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Estate Plan, Estate Duty, Gift Duty, Estates and Gift Duties Act 1968

208.

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 QC
Victoria University of Wellington - Faculty of Law
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Income Tax Act 1976, Deductions, Capital development expenditure, Avoidance

209.

Estate Duty: Matrimonial Home Allowance

RECENT LAW, p. 62, 1984
Number of pages: 2 Posted: 25 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
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Estate Duty, matrimonial home allowance, estate planning, structure of tax transactions

210.

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 QC
Victoria University of Wellington - Faculty of Law
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Discovery, civil procedure, tax law, New Zealand

211.

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 QC
Victoria University of Wellington - Faculty of Law
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Law Reform, Simplification, New Zealand

212.

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 QC
Victoria University of Wellington - Faculty of Law
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International tax law, Business law, Treaty policy

213.

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 QC
Victoria University of Wellington - Faculty of Law
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Gift Duty, Estate and Gift Duties Act 1968

214.

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 QC
Victoria University of Wellington - Faculty of Law
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Retirement payments, Income Tax Act 1976, Assessability, Tax breaks for bonuses

215.

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 QC
Victoria University of Wellington - Faculty of Law
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Estate and Gift Duties Act 1968, Gift Duty

216.

Allowances in Kind - Whether Assessable Income

Recent Law, p. 108, 1983
Number of pages: 1 Posted: 21 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
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Income Tax Act 1976, Allowances, Assessability

217.

Taxation of Retirement Allowances - Traffic Officer

Recent Law, p. 58, 1983
Number of pages: 1 Posted: 21 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
Downloads 9 (541,672)

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Income Tax, Redundancy, Assessability

218.

Estate Planning: The Matrimonial Home Allowance

New Zealand Law Journal, Vol. 48, 1977
Number of pages: 3 Posted: 16 Dec 2009
John Prebble QC
Victoria University of Wellington - Faculty of Law
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Estate Duty, estate planning, joint family home legislation, New Zealand

219.

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 QC
Victoria University of Wellington - Faculty of Law
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Income tax, Corporate distributions, Dividends, Capital Gains

220.

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 QC
Victoria University of Wellington - Faculty of Law
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Income tax, Assessability, Retirement, Income Tax Act 1976

221.

Estate Duty: Valuation of Pension Rights

Recent Law, p. 333, 1982
Number of pages: 2 Posted: 09 Mar 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
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Estate and Gift Duties Act 1968, income tax allowance, Lorimer, valuation, pension

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 3 (574,179)

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

223.

Dimensions in Business Finance Law

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

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

224.

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 QC
Victoria University of Wellington - Faculty of Law

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New Zealand Elections

225.

Income Tax Law: Concepts and Cases

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

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Income Tax, Income Tax Statutes, Textbook, Cases

226.

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 QC
Victoria University of Wellington - Faculty of Law

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Income Tax, Banking and Foreign Exchange Forex

227.

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

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

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

228.

Advance Rulings on Tax Liability

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

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Income Tax, Advance Rulings

229.

The Taxation of Companies and Corporate Investors

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

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Income Tax, Companies, Corporate Investors.

230.

Essays on Taxation

Victoria University Press, 1982
Posted: 02 Mar 2010
John Prebble QC and Lindsay McKay
Victoria University of Wellington - 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: 81    Citations: 0
1.

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 QC
Victoria University of Wellington - Faculty of Law
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Income tax, tax law reform, foreign investment, tax havens

2.

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 QC
Victoria University of Wellington - Faculty of Law
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Tax law, law reform in New Zealand, double tax treaties, international tax regime, exchange of information.

3.

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 QC and Catherine Vidler Smith
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
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Databases by jurisdiction, legal research.

4.

Deductions in Respect of Money Stolen by Fraud

Recent Law, pp. 214-215, 1983
Posted: 06 Oct 2010
John Prebble QC
Victoria University of Wellington - Faculty of Law
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Income Tax, Deductions, Fraud

5.

Valuable Legacy of Taxation Expert, Obituary of Gordon Little

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

6.

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 QC
Victoria University of Wellington - Faculty of Law
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Tax law, comparative tax law, OECD and Dynamic Asian Economies

7.

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 QC
Victoria University of Wellington - Faculty of Law
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Imputation credits, law reform in New Zealand, foreign portfolio holders.

8.

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 QC
Victoria University of Wellington - Faculty of Law
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Underlying foreign tax, credits, New Zealand tax law.

9.

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 QC
Victoria University of Wellington - Faculty of Law
Downloads 4

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Tax law, New Zealand law reform, outbound interest

10.

New Zealand Trust Taxation

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

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Tax