Home > Law > RLJ > Vol. 19 (2009) > Iss. 1
Abstract
This article considers the effectiveness of the application of a general anti-avoidance rule (GAAR) when the impugned transaction or arrangement is cross-border. The vital issue is how a double tax agreement applies to the transaction or arrangement when the tax authorities invoke the GAAR.
Recommended Citation
Elliffe, Craig and Prebble, John
(2009)
"General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective,"
Revenue Law Journal:
Vol. 19:
Iss.
1, Article 4.
Available at:
http://epublications.bond.edu.au/rlj/vol19/iss1/4
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