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Alesco and Mark Resources: Cross-Border Tax Arbitrage, Economic Reality, and Anti-Avoidance Rules in New Zealand and Canada

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posted on 14.11.2021, 04:01 by Miles, Sarah

This essay compares the role given to the concept of economic reality in New Zealand and Canadian cross-border tax arbitrage decisions, particularly Alesco and Mark Resources. Alesco and Mark Resources both address the problem of drawing the line between acceptable tax mitigation and unacceptable avoidance, and adopt economic substance as a key indicator of where this line lies. This essay considers how the concept of economic reality pervades these cases and evaluates the influence of legislative and judicial context to the significance afforded to the concept of economic reality in the two decisions, as well as reviewing how the economic realities jurisprudence has evolved following these cases.


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Date of Award



Victoria University of Wellington - Te Herenga Waka

Rights License

Author Retains Copyright

Degree Grantor

Victoria University of Wellington - Te Herenga Waka

Degree Name

LL.B. (Honours)

ANZSRC Type Of Activity code

970118 Expanding Knowledge in Law and Legal Studies

Victoria University of Wellington Item Type

Research Paper or Project



Victoria University of Wellington School

School of Law