E

Craig Elliffe “Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience” [2023] BTR 704           
[Library Link] [External Link]            

• Time period(s): 1940-1989, 1990-present           
• Topics: income tax, tax avoidance, tax litigation

Craig Elliffe "The New Zealand general anti-avoidance rule: sharpening an old blade on the jurisprudential whetstone" in Kerrie Sadiq, Chris Evans and Na Li (eds) Taxing Income and Consumption: The Development of International Tax Law and Policy (Edward Elgar Publishing, Cheltenham (UK), 2025) 271. 
[External Link]

• Time period(s): 1940-1989, 1990-present
• Topics: income tax, tax avoidance, tax litigation