Legislating Against Tax Avoidance
This book discusses tax and tax avoidance, advantages and disadvantages of statutory GAARs, and argues that there is greater taxpayer certainty where a statutory GAAR exists.
Why this book?
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.
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- Students are entitled to a 50% discount on IBFD books and 20% discount on third party books (valid student card required).
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