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- W3154776456 abstract "This paper 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.
- W3154776456 created "2021-04-26" @default.
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- W3154776456 date "2013-01-01" @default.
- W3154776456 modified "2023-09-23" @default.
- W3154776456 title "Sham, Tax Avoidance, and a GAAR: A New Zealand Perspective" @default.
- W3154776456 hasPublicationYear "2013" @default.
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