Michael Littlewood

University of Auckland - Faculty of Law

Professor

Private Bag 92019

Auckland Mail Centre

Auckland, 1142

New Zealand

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 27,227

SSRN RANKINGS

Top 27,227

in Total Papers Downloads

1,671

CITATIONS

5

Scholarly Papers (17)

1.

Taxing Sugary Drinks

Number of pages: 8 Posted: 28 Nov 2016
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 437 (64,587)

Abstract:

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Sugar, Tax, Law, Obesity, Drink, World Health Organisation

2.

Using New Zealand as a Tax Haven: How is it Done? Could it Be Stopped? Should it Be Stopped?

Number of pages: 18 Posted: 11 Apr 2016
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 367 (79,417)
Citation 1

Abstract:

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New Zealand, tax, tax avoidance, tax haven, Panama papers, trusts

3.

Using New Zealand Trusts to Escape Other Countries' Taxes

Number of pages: 27 Posted: 19 Jul 2017 Last Revised: 28 Sep 2017
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 218 (138,256)

Abstract:

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4.

The Possibility of Amending New Zealand’s General Anti-Avoidance Rule

(2013) 26 New Zealand Universities Law Review 522-559.
Number of pages: 35 Posted: 21 May 2014 Last Revised: 07 Aug 2014
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 123 (226,020)

Abstract:

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Tax avoidance, general anti-avoidance rules, New Zealand, drafting

5.

Tax Avoidance, the Rule of Law and the New Zealand Supreme Court

Number of pages: 24 Posted: 21 May 2014
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 120 (230,266)
Citation 2

Abstract:

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6.

Hong Kong’s Treaty Network: Are the US, Germany and Australia Sensibly Standing Aloof? Or Sadly Missing Out?

Number of pages: 29 Posted: 21 May 2014
Michael Littlewood and Kyle Rainsford
University of Auckland - Faculty of Law and London School of Economics & Political Science (LSE)
Downloads 109 (246,838)
Citation 1

Abstract:

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Hong Kong, tax, double tax treaties, tax avaoidance, tax planning, treaty shopping, double non-taxation, US, Germany, Australia

7.

The History of Death Duties and Gift Duty in New Zealand

Number of pages: 36 Posted: 21 May 2014
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 60 (352,318)

Abstract:

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death duties, estate duty, gift duty, tax history, New Zealand

8.

Eric Watson and the Cullen Group Case

Number of pages: 6 Posted: 18 Apr 2019
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 53 (373,690)

Abstract:

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Tax avoidance, General Anti-Avoidance Rule, New Zealand, Eric Watson, Cullen Group, power of reconstruction

9.

Tax System Design and the Instructive Case of Hong Kong

Number of pages: 33 Posted: 21 May 2014
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 48 (390,377)
Citation 1

Abstract:

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10.

The Supreme Court's Tax Cases, 2004-2014

Number of pages: 26 Posted: 11 Apr 2016
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 36 (435,264)

Abstract:

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New Zealand, Supreme Court, tax, tax cases, income tax, GST, Goods and Services Tax

11.

In the Beginning: Taxation in Early Colonial New Zealand

Number of pages: 29 Posted: 11 Apr 2016
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 35 (439,425)

Abstract:

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New Zealand, tax, history, British Empire, colony, 1840s

12.

Legislating Against Tax Avoidance

Number of pages: 5 Posted: 05 Jun 2019
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 21 (509,558)

Abstract:

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tax, avoidance, general anti-avoidance rule, GAAR, general anti-abuse rule, United Kingdom, Australia, New Zealand, Labour Party

13.

Hard Times, Absconding Expatriates and the Possibility of Paye in Hong Kong

Number of pages: 19 Posted: 21 May 2014
Elaine Lee and Michael Littlewood
Baker & McKenzie, Hong Kong Office and University of Auckland - Faculty of Law
Downloads 19 (521,053)

Abstract:

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Hong Kong, tax, PAYE, pay-as-you-earn

14.

What Would a Capital Gains Tax in New Zealand Look Like?

Number of pages: 7 Posted: 31 Mar 2019
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 16 (538,334)

Abstract:

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capital gains tax, New Zealand, tax, tax working group

15.

William Hobson and the Origins of the New Zealand Tax System, 1840-1842

Number of pages: 23 Posted: 27 Mar 2019
Michael Littlewood
University of Auckland - Faculty of Law
Downloads 9 (580,724)

Abstract:

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New Zealand, Tax, History, Colonial, William Hobson, Treaty of Waitangi, Colonial Office, Customs Duties, Taxes on Liquor, Land Tax, Land Sales

16.

Hard Times, Absconding Expatriates and the Possibility of Payne in Hong Kong

Hong Kong Law Journal, Vol. 35, No. 1, p. 129, 2005
Posted: 29 Aug 2006
Elaine Lee and Michael Littlewood
affiliation not provided to SSRN and University of Auckland - Faculty of Law

Abstract:

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17.

The Tax Consequences of Withdrawals of Trading Stock: Resolving the Conundrum of Sharkey V Wernher

Hong Kong Law Journal, Vol. 35, No. 2, p. 327, 2005
Posted: 29 Aug 2006
Michael Littlewood
University of Auckland - Faculty of Law

Abstract:

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