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The wine box inquiry in New Zealand round two - a gutted report but no "knockout punch"

Publication date: 01 Mar 01 | Source: BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

Issue: Vol 55, No 3

Pages: pp 114 - 125

Abstract:
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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Author profile

Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015
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