The Resource Converging tracks? Recent developments in Canadian and UK approaches to tax avoidance

Converging tracks? Recent developments in Canadian and UK approaches to tax avoidance

Label
Converging tracks? Recent developments in Canadian and UK approaches to tax avoidance
Title
Converging tracks? Recent developments in Canadian and UK approaches to tax avoidance
Creator
Subject
Language
eng
Summary
For the time being, the courts in Canada and the United Kingdom seem to have reached similar positions on the application of general principles to tax avoidance. This is despite the existence of a general anti-avoidance rule (GAAR) in Canada and the absence of any such statutory provision in the United Kingdom. On this analysis, the Canadian GAAR adds nothing to modern principles of statutory interpretation. Arguably, legislation is needed in both jurisdictions, but for different purposes
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 53 (2005),
http://library.link/vocab/creatorName
Freedman, J
Language note
English
http://library.link/vocab/subjectName
  • tax avoidance
  • GAAR
  • case law
Label
Converging tracks? Recent developments in Canadian and UK approaches to tax avoidance
Instantiates
Publication
Label
Converging tracks? Recent developments in Canadian and UK approaches to tax avoidance
Publication

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