Seminars and events - Business School - The University of Auckland

Tax avoidance developments in the United Kingdom (Commercial Law, All seminars, Research centres and groups)

21 March 2012 6pm- 7pm

In December 2010, the UK Government appointed Graham Aaronson QC, supported by a Study Group to consider and report on the need for, and possible shape of, a general anti-avoidance rule (GAAR) in the UK. >>

The generic tax policy process: “A jewel in our policy formation crown” or costume jewellery? A case study on the introduction of the “look through company” and the changes to the qualifying company rules (Commercial Law, All seminars)

TODAY 5.15pm- 6.15pm

On 1 April 2011 New Zealand’s tax system underwent two significant changes: it welcomed a new entity, the look through company (LTC), to the New Zealand tax lexicon and consigned the loss attributing qualifying company (LAQC), to history. >>

25 years of the operation of GST - a critical review (Commercial Law, All seminars)

30 November 2011 5.30pm- 6.30pm

This seminar looks at the operation of GST and examines the ongoing activity in the GST regime through an analysis of changes in legislation and case law activity while seeking to identify the key problem areas in practice. >>

Legitimate tax planning or tax avoidance: Where is the line drawn? (Commercial Law, All seminars)

29 September 2011 5pm- 6pm

This seminar seeks to answer the key question: "How do taxpayers know they have strayed across the line between legitimate tax planning and tax avoidance?" >>

Franchise regulation for the 21st Century: Have the Aussies got it right? (Commercial Law, All seminars)

8 September 2011 5pm- 6pm

The better we understand the nuances of the franchisor’s relationship with its franchisees, the more we see that all of its elements are not accommodated neatly by long-established legal rules. >>

Inaugural lecture by Professor Craig Elliffe: The joy of (international) tax (Commercial Law, All seminars)

10 August 2011 5.30pm- 7.30pm

The growth of international business has led to an increasing number of cross border transactions and consequently international tax issues. >>

Out of the blue? Is litigation under the Privacy Act 1993 addressed only at privacy grievances (Commercial Law, All seminars)

19 May 2011 6pm- 7pm

This seminar examines litigation brought before specialist tribunals under the Privacy Act 1993 in the period from 2000 to 2010. >>

Divergence in the Directors' Standards of Conduct and Standards of Review (Commercial Law, All seminars)

21 April 2011 10am- 11am

This seminar examines the convergence and divergence of the duty of care and ultimately consider whether a divergence in the standard of conduct and standard of review relevant to the duty of care can be justified. >>

Do adjudicators have the jurisdiction to make a determination under ss 23 or 24 of the CCA? (Commercial Law, All seminars)

19 April 2011 4:00 pm- 5:00 pm

Two recent High Court decisions, Redhill and Inframax, hold that an adjudicator has the jurisdiction to make a determination under s 23 (and by the same logic, s 24) of the Construction Contracts Act 2002 (CCA). >>

Symposium: Tax avoidance - A view from crown law and other perspectives (Commercial Law, All events)

14 April 2011 3:30 pm- 6:45 pm

The symposium will offer an opportunity to hear and discuss Crown Law's view on the interpretation of the general anti-avoidance rule, and will consider how developments in avoidance jurisprudence should be understood. >>

International tax avoidance: The tension between protecting the tax base and certainty of law GAAR (Commercial Law, All seminars)

24 March 2011 5:30 pm- 6:30 pm

Global business does its tax planning on an international and multi-jurisdictional basis. Tax Authorities however have remained sovereign and focused on their own tax base. >>

Taxation Seminar Series 2011: Badges of tax avoidance - Reform options for the New Zealand GAAR (Commercial Law, All seminars)

24 February 2011 5:30 pm- 6:30 pm

It is suggested that legislative "badges of tax avoidance" will not only provide legislative direction to the courts but also provide taxpayers with guidelines. >>

The role of the New Zealand anti-avoidance rule (Commercial Law, All seminars)

16 December 2010 5:30 pm- 6:30 pm

This paper considers a number of interrelated propositions that determine the role of the New Zealand general anti-avoidance rule (GAAR), ss BG1and GA1 ITA in taxation law jurisprudence. >>

Enforcement of management duties by unsecured creditors: The need for reform? (Commercial Law, All seminars)

24 November 2010 3:30 pm- 4:30 pm

In a situation of corporate insolvency, unsecured creditors have optimal incentives to enforce correct behaviour on the part of managers. However, their legal rights are not commensurate with their needs. >>

Blowing the whistle on protection for corporate whistleblowers: A lacuna in New Zealand law (Commercial Law, All seminars)

24 November 2010 2:00 pm- 3:00 pm

With the memory of the finance company failures and several high profile cases involving corporate wrongdoing by directors still fresh, the question of whether New Zealand has done enough to prevent a repetition of these events needs to be addressed. >>

GST reform – the practical implications (Commercial Law, All seminars)

26 August 2010 5:30 pm- 6:30 pm

The presentation examines the effect tax changes will have on land transactions between GST-registered taxpayers, and with private individuals. >>

Law of the Sea – The Port States Agreement and IUU Fishing (Commercial Law, All seminars)

20 August 2010 3:00 pm- 4:00 pm

The seminar will evaluate the Port State Measures (PSM), in light of the pre-existing conventions and agreements on IUU fishing in the High Seas, and examine the efficacy of PSM in combating IUU fishing. >>

Genuine inquiry or regulatory capture? A critique of Franchise Law Review (2008) (Commercial Law, All seminars)

12 August 2010 6:00 pm- 7:00 pm

The paper to be presented at the seminar examines the recent departmental review of franchising regulation. >>

Tax havens "coming in from the cold": A sign of changing times? (Commercial Law, All seminars)

5 August 2010 6:00 pm- 7:30 pm

Tax Information Exchange Agreements (TIEAs) between tax havens and members of the OECD have "exploded" upon the international agreement scene in the last few years. >>

Sino trade agreements: Is China's bilateral strategy different from that of the EU or US? (Commercial Law, All seminars)

29 July 2010 5:30 pm- 6:30 pm

In the past decade, the European Union and the United States have pushed aggressively for the development of bilateral and regional trade agreements. >>