The wine box inquiry in New Zealand round two - a gutted report but no "knockout punch"
01 Mar 01 |
BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION
Issue: Vol 55, No 3
Pages: pp 114 - 125
This article summarises the proceedings in the High Court in 1997 and 1998 following the release of the Report and then analyses the 1998 decision of the Court of Appeal and the 1999 decision of the High Court, which completely overturned the Report's findings regarding the tax avoidance/evasion scheme known as the "Magnum arrangement".
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Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
01 March 2015