Alesco and Mark Resources: Cross-Border Tax Arbitrage, Economic Reality, and Anti-Avoidance Rules in New Zealand and Canada

About this item

Title

Alesco and Mark Resources: Cross-Border Tax Arbitrage, Economic Reality, and Anti-Avoidance Rules in New Zealand and Canada

Content partner

Victoria University of Wellington

Collection

Open Access Victoria University of Wellington

Description

This essay compares the role given to the concept of economic reality in New Zealand and Canadian cross-border tax arbitrage decisions, particularly Alesco and Mark Resources. Alesco and Mark Resources both address the problem of drawing the line between acceptable tax mitigation and unacceptable avoidance, and adopt economic substance as a key indicator of where this line lies. This essay considers how the concept of economic reality pervades these cases and evaluates the influence of legisl...

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Format

Research paper

Research format

Scholarly text / Thesis

Thesis level

Undergraduate

Date created

2021

Creator

Miles, Sarah

URL

https://figshare.com/articles/thesis/Alesco_and_Mark_Resources_Cross-Border_Tax_Arbitrage_Economi...

Related subjects

Taxation law / International trade and investment law / Cross-border tax arbitrage / Tax avoidance / Economic substance / School: School of Law / International Trade Law / Taxation Law / Expanding Knowledge in Law and Legal Studies / Degree Name: LL.B. (Honours)

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