New Zealand's income tax law has included a general anti-avoidance rule since income tax's first enactment in the Land and Income Assessment Act 1891. China has just introduced a GAAR (中国的一般反避税条例) from 1 February 2015 in response to OECD’s税基侵蚀和利润转移( BEPS...

This doctoral study, “Comprehensive Anti Tax Haven Legislation for Australia and New Zealand: International Comparative Studies and Reform”, aims to illustrate, by way of case studies, a critical analysis of the appropriateness or the consequence of anti tax haven legislation in Australia...