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- W4239179610 abstract "<p>This essay compares the role given to the concept of economic reality in New Zealand and Canadian cross-border tax arbitrage decisions, particularly Alesco and Mark Resources. Alesco and Mark Resources both address the problem of drawing the line between acceptable tax mitigation and unacceptable avoidance, and adopt economic substance as a key indicator of where this line lies. This essay considers how the concept of economic reality pervades these cases and evaluates the influence of legislative and judicial context to the significance afforded to the concept of economic reality in the two decisions, as well as reviewing how the economic realities jurisprudence has evolved following these cases.</p>" @default.
- W4239179610 created "2022-05-12" @default.
- W4239179610 creator A5008371651 @default.
- W4239179610 date "2021-11-14" @default.
- W4239179610 modified "2023-09-27" @default.
- W4239179610 title "Alesco and Mark Resources: Cross-Border Tax Arbitrage, Economic Reality, and Anti-Avoidance Rules in New Zealand and Canada" @default.
- W4239179610 doi "https://doi.org/10.26686/wgtn.17006818.v1" @default.
- W4239179610 hasPublicationYear "2021" @default.
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