An arrangement to minimise tax may go beyond legitimate tax planning and constitute tax avoidance. In this event, the Commissioner1 has wide powers to negate any impermissible tax benefit obtained from the arrangement. In ...

This paper deals with the controversially discussed issue of advertising for prescription drugs directly to the consumer. In contrast to almost every other country in the world, this kind of advertising is not prohibited ...

This paper considers the regulation of company takeovers in New Zealand in Germany and analyses the fundamental rules of both regimes. The main argument is that takeovers perform a valuable economic function on the one ...

Aptly named, the world wide web is characterised as "the most participatory form of mass speech yet developed". 1 It offers the opportunity to broadcast defamatory statements worldwide at the click of a mouse without ...

This paper describes the current labelling provisions concerning genetically modified food in New Zealand. It then examines in a detailed way whether these provisions sufficiently protect the consumers’ interest. To evaluate ...

In the past decade, climate change has become one of the major global problems. The international community has reacted by introducing two main legal frameworks on climate protection. The United Nations Framework Convention ...

This paper analyses primarily whether the invisible use of a trademark protected term as a Google keyword amounts to an infringing use or gives rise to legal liability under the Unfair Competition Act (Germany), the Fair ...

In late 2009, the New Zealand Law Commission recommended the introduction of a criminal offence that would punish household members who knew of a risk of death, serious injury or sexual assault to a child or vulnerable ...

The development of the internet has entailed new challenges for the protection of intellectual property rights. Especially copyright holders and the recording industry are confronted with serious problems due to the huge ...

This paper examines the successes and failures of New Zealand’s financial market regulators. It looks at the history of the Securities Commission (the Commission), and identifies the influence policy and market factors ...