Maverick Examples Of Coset Conformal Field Theories

We present coset conformal field theories whose spectrum is not determined by the identification current method. In these ``maverick'' cosets there is a larger symmetry identifying primary fields than under the identification current. We find an A-D-E classification of these mavericks. }Comment: 16pages , reportSWAT-93-0

Advanced Techniques for Multiparton Loop Calculations: A Minireview

We present an overview of techniques developed in recent years for the efficient calculation of one-loop multiparton amplitudes, in particular those relying on unitarity and collinear factorization.Comment: 5 pages, LaTeX/aipproc, presented at DIS '97, Chicago, IL, April 14-18, 199

Judicial Techniques for Controlling the New Zealand General Anti-Avoidance Rule: a Case of Old Wine in New Bottles, from Challenge Corporation to Peterson

The judgment of the Privy Council in the recent Peterson case highlights the difficulty of deciding whether a general anti-avoidance rule should apply to set aside for tax purposes a passive investment structure which sought to take advantage of a number of unrelated provisions in the Income Tax Act 2004 (ITA). The taxpayer invested in a film known as Lie of the Land which was a commercial failure. The film was never released yet the tax system not only underwrote the taxpayer's investment, but it also enabled him to make a cash profit from what could be fairly described as a financial disaster. The financial success or failure of the investment (post tax) turned on whether the courts were prepared to allow the Commissioner of Inland Revenue (CIR) to apply the general anti avoidance rule to cancel the cash profit made by the taxpayer. That case is the motivation for this working paper

Judicial Techniques for Controlling the New Zealand General Anti-Avoidance Rule: a Case of Old Wine in New Bottles, from Challenge Corporation to Peterson

The judgment of the Privy Council in the recent Peterson case highlights the difficulty of deciding whether a general anti-avoidance rule should apply to set aside for tax purposes a passive investment structure which sought to take advantage of a number of unrelated provisions in the Income Tax Act 2004 (ITA). The taxpayer invested in a film known as Lie of the Land which was a commercial failure. The film was never released yet the tax system not only underwrote the taxpayer's investment, but it also enabled him to make a cash profit from what could be fairly described as a financial disaster. The financial success or failure of the investment (post tax) turned on whether the courts were prepared to allow the Commissioner of Inland Revenue (CIR) to apply the general anti avoidance rule to cancel the cash profit made by the taxpayer. That case is the motivation for this working paper

Trans-Tasman Triangular Taxation Relief: Part One

In March 2002 the finance ministers of New Zealand and Australia released a joint discussion document on trans-Tasman triangular taxation. The proposals represented are a significant step towards addressing one of the major taxation barriers to trans-Tasman investment. The discussion document invited interested parties to present submissions by 3 May 2002. This article examines: the origins of triangular taxation, the merits of the New Zealand and Australian government’s joint proposal (called “The Pro rata Approach to Triangular Taxation”), an alternative solution, and ad hoc solutions. From the perspective of trans-Tasman individual shareholders, the pro rata proposal is an improvement compared to the current position, but it is not the optimal solution. From their perspective the most tax effective option is what is known as the “full streaming” solution. However both governments are concerned about the fiscal risks of the streaming alternative and the fact that it might signal a greater acceptance of streaming which is not the case

Counterterms in type I Supergravities

We compute the one-loop divergences of D=10, N=1 supergravity and of its reduction to D=8. We study the tensor structure of the counterterms appearing in D=8 and D=10 and compare these to expressions previously found in the low energy expansion of string theory. The infinities have the primitive Yang-Mills tree amplitude as a common factor.Comment: 26 pages, Latex, 4 eps figure

Obtaining One-loop Gravity Amplitudes Using Spurious Singularities

The decomposition of a one-loop scattering amplitude into elementary functions with rational coefficients introduces spurious singularities which afflict individual coefficients but cancel in the complete amplitude. These cancellations create a web of interactions between the various terms. We explore the extent to which entire one-loop amplitudes can be determined from these relationships starting with a relatively small input of initial information, typically the coefficients of the scalar integral functions as these are readily determined. In the context of one-loop gravity amplitudes, of which relatively little is known, we find that some amplitudes with a small number of legs can be completely determined from their box coefficients. For increasing numbers of legs, ambiguities appear which can be determined from the physical singularity structure of the amplitude. We illustrate this with the four-point and N=1,4 five-point (super)gravity one-loop amplitudes.Comment: Minor corrections. Appendix adde

Perturbative expansion of N<8 Supergravity

We characterise the one-loop amplitudes for N=6 and N=4 supergravity in four dimensions. For N=6 we find that the one-loop n-point amplitudes can be expanded in terms of scalar box and triangle functions only. This simplification is consistent with a loop momentum power count of n-3, which we would interpret as being n+4 for gravity with a further -7 from the N=6 superalgebra. For N=4 we find that the amplitude is consistent with a loop momentum power count of n, which we would interpret as being n+4 for gravity with a further -4 from the N=4 superalgebra. Specifically the N=4 amplitudes contain non-cut-constructible rational terms.Comment: 13 pages. v2 adds analytic expression for rational parts of 5-pt 1-loop N=4 SUGRA amplitude; v3 normalisations clarifie