GAAR Series: The New Zealand Supreme Court’s landmark decision – Non-applicability of SAAR did not preclude applicability of GAAR in a restructuring transaction
By: Dr. Amar Mehta - April 6, 2018
This article analyzes an interesting decision of the New Zealand Supreme Court, wherein it was held that non-applicability of a special anti-avoidance rule (SAAR) did not preclude applicability of the GAAR.
