General anti-avoidance rules : a comparative international analysis

ByNabil Orow
Published by Jordan Publishing Limited (2000)

ISBN: 0853086206

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Book description
A comparative study of general anti-avoidance rules examining and contrasting the nature and operation of these rules across a number of civil and common law jurisdictions. The book provides detailed technical analysis of taxation law and policy and proceeds to a practical examination of real provisions.

The nature of GAAR is considered by reference to actual operation in Australia, New Zealand, Canada and the USA. The UK Inland Revenue proposals for such a rule to be introduced into UK law are evaluated and topics of central importance to tax planners, such as the concepts of "sham" and "artificiality" are considered with references to up-to-date case law, including all the UK and US cases.

About the author
Dr Bill Orow is a lecturer in taxation law in the Department of Business Law and Taxation at Monash University.

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