埃里克·沃森和卡伦集团案

M. Littlewood
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引用次数: 0

摘要

根据税务局局长的说法,Cullen集团有限公司诉税务局局长[2019]NZHC 404的避税计划的目的是将纳税人公司的纳税义务减少5150万美元。她在此基础上对其进行了评估;奥克兰高等法院的帕尔默·J (Palmer J)支持这一评估。我们应该祝贺专员的胜利,而且人们不愿批评一项已被证明是成功的诉讼策略。然而,这篇简短文章的目的是表明,该计划的目的实际上是减少纳税人的纳税义务,而不是减少5150万美元,而是减少约1.03亿美元;她应该在此基础上对其进行评估。对于专员来说,在这种情况下提出导致这一结论的论点可能太晚了;但这个问题是值得解决的,因为它在过去的其他案例中出现过,几乎肯定会在未来再次出现,而且有充分的理由认为,大量的公共收入因此面临风险。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Eric Watson and the Cullen Group Case
According to the Commissioner of Inland Revenue, the aim of the tax avoidance scheme in Cullen Group Ltd v Commissioner of Inland Revenue [2019] NZHC 404 was to reduce the taxpayer company’s liability to tax by $51.5 million. She assessed it to tax on that basis; and Palmer J, in the High Court at Auckland, upheld the assessment. The Commissioner is to be congratulated on her victory, and one hesitates to criticise a litigation strategy that has proved successful. The aim of this brief article, however, is to suggest that the aim of the scheme was actually to reduce the taxpayer’s liability to tax not by $51.5 million but by about $103 million; and that she should have assessed it to tax on that basis. It is perhaps too late for the Commissioner to advance in this case the argument that leads to this conclusion; but the issue is worth addressing because it has arisen in other cases in the past, it will almost certainly arise again in the future, and there is every reason to suppose that significant public revenues are consequently at risk.
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