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

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

16 Pages Posted: 22 Nov 2009 Last revised: 11 Jul 2011

John Prebble QC

Victoria University of Wellington - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Craig Elliffe

University of Auckland - Faculty of Law

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Date Written: November 19, 2009

Abstract

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

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

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

JEL Classification: K33, K34

Suggested Citation

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

John Prebble QC

Victoria University of Wellington - Faculty of Law ( email )

PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)

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

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

University of Notre Dame Australia - School of Law

Sydney Campus, New South Wales
Australia

Craig Macfarlane Elliffe (Contact Author)

University of Auckland - Faculty of Law ( email )

Private Bag 92019
Auckland Mail Centre
Auckland, 1142
New Zealand

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