The Resource Tax and the rule of law
Tax and the rule of law
Resource Information
The item Tax and the rule of law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax and the rule of law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The Law Society has drafted a position paper detailing its belief that, in recent years, there has been a tendency on the part of government to allow the rule of law in taxation to risk being eroded in the interests of making the executive more effective. The Society is fully supportive of the government's objective to discourage avoidance and change the economic incentives associated with tax avoidance but is keen to ensure that opinion is not obtained by measures that erode the rule of law. This position paper looks critical at certain issues, such as: the use of retrospective taxation which is a clear example of a breach of the rule of law; the deliberate uncertainty created by the general anti-avoidance rule (GAAR) as the rule of law conversely implies as much certainty as possible as to what legal obligations are; and the promulgation of new rules which seek to exclude or limit access to the courts. The paper also makes a number of proposals
- Language
- eng
- Extent
- 6 p.
- Label
- Tax and the rule of law
- Title
- Tax and the rule of law
- Language
- eng
- Summary
- The Law Society has drafted a position paper detailing its belief that, in recent years, there has been a tendency on the part of government to allow the rule of law in taxation to risk being eroded in the interests of making the executive more effective. The Society is fully supportive of the government's objective to discourage avoidance and change the economic incentives associated with tax avoidance but is keen to ensure that opinion is not obtained by measures that erode the rule of law. This position paper looks critical at certain issues, such as: the use of retrospective taxation which is a clear example of a breach of the rule of law; the deliberate uncertainty created by the general anti-avoidance rule (GAAR) as the rule of law conversely implies as much certainty as possible as to what legal obligations are; and the promulgation of new rules which seek to exclude or limit access to the courts. The paper also makes a number of proposals
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://bibfra.me/vocab/lite/organizationName
- The Law Society
- http://library.link/vocab/subjectName
-
- tax policy
- rule of law
- anti-avoidance
- taxpayer rights
- retroactivity
- appeal
- Label
- Tax and the rule of law
- Extent
- 6 p.
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-and-the-rule-of-law/OUn15OPpT1A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-and-the-rule-of-law/OUn15OPpT1A/">Tax and the rule of law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-and-the-rule-of-law/OUn15OPpT1A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-and-the-rule-of-law/OUn15OPpT1A/">Tax and the rule of law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
