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Alesco’s appeal to test application of New Zealand’s GAAR

Joe Dalton
October 10, 2012
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New Zealand taxpayers should be watching Alesco’s Court of Appeal case with bated breath, as the outcome could give a big indication of the extent to which the country’s general anti-avoidance rule (GAAR) can be invoked against transactions.

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Joe Dalton worked at ITR between 2011 and 2013
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