Report: Improving the Operation of New Zealand's Tax Avoidance Laws.

The article focuses on the operation of New Zealand's tax avoidance laws and its improvement. It discusses specific recommendations with the government and other interested parties. It informs that the growing concern for general anti-avoidance provision (GAAR) is the stimulation for this report. It depicts that GAAR is not efficient means of combating tax avoidance by the government so it suggests legislative means as a better way.