Tax Avoidance Law in New Zealand

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CCH New Zealand, 2009 - Tax evasion - 137 pages
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This authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It will enable practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies. This book includes detailed coverage of the "Supreme Court judgement in Ben Nevis Forestry Ventures Limited v C of IR, which is the first decision by that court on the general antiavoidance provision. Tax Avoidance in New Zealand deals with the test of what constitutes tax avoidance in the light of that decision.

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About the author (2009)

James Julian Coleman, Jr., a native New Orleanian, came from a Louisiana family that has long been associated with the Mississippi River and its commerce. His great-grandfather owned a rice plantation and constructed there the first rice mill to be built in the South; it was at Pointe-a-la-Hache in Plaquemines Parish where St. Maxent built Fort St. Philip. Coleman, who studied at Princeton, Oxford, and Tulane, was the youngest man ever to address the Louisiana Historical Society.

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