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Case Summary; Frucor Suntory NZ Ltd v Commissioner of Inland Revenue

Frucor Suntory NZ Ltd v Commissioner of Inland Revenue

The key facts and highlights of the High Court’s decision on the Frucor Suntory tax avoidance case.

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frucor v inland revenue

This case is the first win for taxpayers on a tax avoidance matter in nearly nine years. It represents a significant ‘shot across the bow’ to Inland Revenue’s current approach to investigating corporate restructures and funding arrangements.

Download our PDF here where we set out the facts of the case, followed by the highlights of the High Court’s decision.

Please contact Andrew Tringham in our Tax Disputes Resolution & Controversy team if you have any questions about this case.

© 2020 KPMG, a New Zealand Partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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