Author Retains CopyrightQuan, Freyja.2017-02-272022-07-072017-02-272022-07-0720072007https://ir.wgtn.ac.nz/handle/123456789/19904pdfen-NZhttps://www.wgtn.ac.nz/library/about-us/policies-and-strategies/copyright-for-the-researcharchiveTax evasion.Tax planning--Great Britain.Tax planning--United StatesThe concept of sham and its limited effectiveness in the tax fieldTextAll rights, except those explicitly waived, are held by the Author