The theory that law may best be understood as an autopoietic system has gained considerable ground since Luhmann advanced it in 1981. Nevertheless, there have been few endeavours to apply the theory in any practical way or to employ it to analyze particular areas of law. In a recent paper,...

The President signed § 7701(o) of the Internal Revenue Code, the first U.S. statutory general anti-avoidance rule, or “GAAR,” into effect on 30 March 2010. The birth of the American GAAR was buried in § 1409 (a) of the Health Care and Education Reconciliation Act of 2010 (H.R. 4872). With...

A comment on the case of Grieve v Commissioner of Inland Revenue (1982) 5 NZTC 61,145. The taxpayer had run a loss-making business which he had continued to deduct from other income. Eventually, the Commissioner decided to disallow further deductions. The court upheld the Commissioner's...

If interpreted in a strict legal sense, beneficial ownership rules in tax treaties would have no effect on conduit companies because companies at law own their property and income beneficially.In consequence, courts and scholars have adopted surrogate tests that they attempt to employ in place...

This manual explains how to operate Zotero. The manual has been updated to reflect changes to the style in May 2013.Zotero is a free, open-source referencing tool that operates by "enter once, use many." It captures references by one-click acquisition from databases of legal materials that...

This paper comprises a transcript of the oral addresses and discussion at a colloquium that compared the general anti-avoidance rule of income tax law with the civil law doctrine of Rechtsmissbrauch (abuse of law) and similar doctrines in eight jurisdictions: Germany, Croatia, New Zealand,...

When taxpayers discover that their transactions have unwanted tax consequences, they routinely rely on the unwind doctrine found in Internal Revenue Service Revenue Rulings 80-58. Nowadays, “unwinding” has become a “common if not ubiquitous feature of tax practice.” This article finds...

This paper considers New Zealand's hybrid tax credit system consisting principally of a credit system combined with exemption features in respect of certain classes of income, both of which aim to provide relief to minimise the impact of foreign income being taxed in a foreign jurisdiction as...

There are several fundamental problems with the judicial concept of income, that is, the concept of income that the courts employ for tax purposes. First, the judicial concept sees income as a flow, rather than as a gain. Secondly, as a consequence, it taxes some apparent flows that do not...