PROFESSOR JOHN PREBBLE KC

john.jpg

Professor Prebble's main teaching and research interests are in income tax law, with specializations in basic principles of receipts, expenditure, and timing, international taxation, and anti-avoidance rules. He has developed the sub-discipline, 'Jurisprudential Perspectives of Taxation Law', which examines judicial reasoning in taxation cases from the perspective of legal philosophers.

Professor Prebble has advised several governments on matters of tax reform and was a member of the New Zealand government's consultative committees on corporate taxation and international taxation in the 1980s and of the Committee of Experts on Tax Compliance in 1998. He has subsidiary interests in private international law and the law of elections. He has received a number of awards, most recently the medal of the Australasian Tax Teachers' Association, 2006.

phone (+64) 4 463 6311

email john.prebble@vuw.ac.nz

Qualifications

BA LLB(Hons) Auck, BCL Oxon, JSD Cornell, Inner Temple, LEANZF

Memberships and Appointments

  • Fellow, Society for Advanced Legal Studies, London

  • Advisory Board, Journal of Australian Taxation

  • Editorial Board, New Zealand Journal of Taxation Law and Policy

  • Editorial Board, eJournal of Tax Research

  • Wellington District Law Society

  • International Fiscal Association

  • International Tax Planning Association

  • Society of Legal Scholars

  • Tax Research Network

  • Australasian Tax Teachers Association

  • Gastprofessor, Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien

  • Adjunct Professor of Law, Sydney School of Law, The University of Notre Dame Australia

Most influential publications include Zoë Prebble and Professor John Prebble QC:

"The Morality of Tax Avoidance" (2010) 43 Creighton Law Review 693.

and Rebecca Prebble and Professor John Prebble QC

"Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law?" (2010) 55 St Louis University Law Journal 2

Recent Publications include Saurabh Jain, Professor John Prebble QC, and Kristina Bunting:

"Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties" (2013) 11 eJournal of Tax Research 386 and Professor John Prebble QC and Hamish McIntosh

"Is Expenditure to Assess the Feasibility of Constructing or Acquiring Capital Assets Deductible?" (2015) LSN Tax Law: Practitioner Series eJournal, Vol. 15 No. 7, 04/02/2015 http://hq.ssrn.com/Journals/ViewIssue.cfm?JI=217012&I=7&V=15&T=CMBO.

Professor Prebble’s publications are available for download from his Social Science Research Network author pages.