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Revenue Law Journal
Article . 2017 . Peer-reviewed
License: CC BY NC ND
Data sources: Crossref
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Revenue Law Journal
Article
License: CC BY NC ND
Data sources: UnpayWall
SSRN Electronic Journal
Article . 2018 . Peer-reviewed
Data sources: Crossref
https://dx.doi.org/10.53300/00...
Article
Data sources: Microsoft Academic Graph
https://dx.doi.org/10.2139/ssr...
Other literature type
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Comparing the New Zealand and Australian GAAR

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Jan 2017 Australia English Publisher:Elsevier BVJournal:SSRN Electronic Journal (eissn: 1556-5068, Copyright policy )
Authors: Tretola, J.;

doi: 10.2139/ssrn.3106522 , 10.53300/001c.6751

handle: 2440/113072

Comparing the New Zealand and Australian GAAR

Abstract

This paper seeks to compare and contrast the Australian and New Zealand general anti-avoidance rules (GAAR) and to highlight what parts of each respective GAAR work well and which parts could be improved.

Country
Australia
Related Organizations
Keywords

avoidance, revenue, rules, Tax, tax, 820, Tax Law

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    popularity
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    influence
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
hybrid