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,...

Governments attack tax avoidance in a number of ways. Statutory anti-avoidance rules are one means. Such rules come in two forms: specific and general. General rules potentially apply to any kind of transaction that may result in tax avoidance. Section 99 of the New Zealand income Tax Act 1976...

Section 67 of the Income Tax Act 1976 taxes as income certain gains on the sale of land that would ordinarily be classed as capital. Several proposals were made to repeal the section or severely to limit its effect. The article argues that the section contains a number of flaws, though none that...

Among the possible responses to the problem of avoidance a country may enact a general anti-avoidance rule, couched in terms wide enough to frustrate tax planning strategies that have yet to be invented. One difficulty of general anti-avoidance rules is that they cannot be interpreted as undoing...

A report on the International Tax Workshop of the University of New South Wales Taxation, Business, and Investment Law Centre held in August 1988. An important topic of the conference was the proposed Australian controlled foreign company and foreign trust legislation

This paper offers an historical, economic, constitutional, and contextual survey of the New Zealand tax system. The focus is on income tax, but the paper also briefly describes the “goods services tax”, the name given to the New Zealand value added tax. The focus is on domestic taxation, but...

This paper sets out the text and translations of over sixty of the world's general anti-avoidance rules. General anti-avoidance rules are found in taxation statutes. Known as “GAARs”, they are perhaps the most intractable of all statutory provisions, challenging alike to policy-makers,...