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The Resource Legislating against tax avoidance

Legislating against tax avoidance

Label
Legislating against tax avoidance
Title
Legislating against tax avoidance
Creator
Subject
Language
eng
Summary
Taxpayer uncertainty is the most frequently cited argument against statutory general anti-avoidance rules (GAARs). This book discusses, among other things, tax and tax avoidance, advantages and disadvantages of statutory GAARs, and argues that there is greater taxpayer certainty where a statutory GAAR exists. The book considers the form of a statutory GAAR that may best be expected to promote taxpayer certainty, using the Australian statutory GAARs (federal and state/territory) and the GAARs of jurisdictions including New Zealand, Canada and South Africa. However, in order to promote taxpayer certainty, a uniform statutory GAAR is ultimately proposed for all jurisdictions within a federation, with safeguards to ensure its appropriate administration
http://library.link/vocab/creatorName
Tooma, R.A
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax avoidance
  • GAAR
  • case law
Label
Legislating against tax avoidance
Instantiates
Publication
Extent
xx, 384 p.
Isbn
9789087220341
Label
Legislating against tax avoidance
Publication
Extent
xx, 384 p.
Isbn
9789087220341

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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