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Tax avoidance and anti-avoidance: Legislation and judicial practice in New Zealand and its implications 避税与反避税——新西兰的立法和司法实践及其启示

Abstract
This article discusses the nature of tax avoidance and the most important concepts connected to tax avoidance, before going into detailed discussions on the legislation and cases, and their underlying principles, relevant to anti-tax-avoidance, mainly in New Zealand, but also other jurisdictions. The focuses are on how the courts developed rules and interpreted the statutory provisions regarding anti-avoidance, and the implications. Proposals are made for the improvements of anti-tax-avoidance in China, based on the above analyses and the discussions on the status quo of legislation and practice on tax-avoidance and anti-avoidance in China.
Type
Journal Article
Type of thesis
Series
Citation
Liao, Z. (2012). 避税与反避税——新西兰的立法和司法实践及其启示. Economic Law Review (经济法学评论), 12, 337–377.
Date
2012
Publisher
China Legal Publishing House
Degree
Supervisors
Rights
This article has been published in the journal: Economic Law Review. Used with permission.