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- W2495685981 abstract "This chapter examines the role played by shams in tax avoidance in New Zealand and its relationship with the general anti-avoidance rule (GAAR) encapsulated in statutory provisions. It shows that as long as the orthodox conception of the sham is employed, there is no need for such a mechanism to combat tax avoidance in a jurisdiction that has a GAAR." @default.
- W2495685981 created "2016-08-23" @default.
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- W2495685981 date "2013-10-31" @default.
- W2495685981 modified "2023-09-24" @default.
- W2495685981 title "Sham, Tax Avoidance, and a GAAR" @default.
- W2495685981 doi "https://doi.org/10.1093/acprof:oso/9780199685349.003.0013" @default.
- W2495685981 hasPublicationYear "2013" @default.
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