The Resource Part IVA : a critical examination

Part IVA : a critical examination

Label
Part IVA : a critical examination
Title
Part IVA : a critical examination
Creator
Subject
Summary
Part IVA - the general anti-avoidance provision in the Income Tax Assessment Act. An examination of the FCT v. Peabody case which recognizes a distinction between schemes that are driven predominantly by tax reasons and those schemes which are normal or commercial or family dealings that are structured tax efficiently
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 49 (1995),
http://library.link/vocab/creatorName
Ohms, C
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • case law
Label
Part IVA : a critical examination
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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