UID:
almahu_9949385614702882
Umfang:
1 online resource
Ausgabe:
First edition.
ISBN:
9781003080473
,
1003080472
,
9781000598445
,
1000598446
,
9781000598384
,
1000598381
Serie:
Routledge research in tax law
Inhalt:
"Tax Avoidance and the Law is a helpful guide to undergraduate and postgraduate students who want a thorough understanding of this dynamic area of Law. The book is written in a way which is easy to follow and conveniently summarises complex case law on tax avoidance. Tax Avoidance and the Law explores the evolution of the UK's General Anti-Abuse Rule. It provides a useful comparison with other Western jurisdictions' anti-avoidance legislation including, the United States of America, Australia, New Zealand, South Africa, Canada and the EU. The underlying theme of the book rests on the notion that the taxpayer's subjective motives, intentions or purposes are irrelevant when assessing tax liability. The book enables students to gain a good grasp of the fundamental issues in tax avoidance in a clear manner"--
Anmerkung:
Based on the author's thesis (doctoral - Brunel University, 2017) issued under title: Motive, intention and purpose and the UK general anti-abuse rule.
,
Introduction -- Defining motive, purpose and intention -- A move towards motive, intention and purpose -- The GAAR provisions analysed -- General anti-avoidance legislation in other jurisdictions -- Discretion -- Criticisms of the GAAR -- Was the GAAR needed? -- Conclusion and recommendations for reform.
Weitere Ausg.:
Print version: Keesoony, Selina. Tax avoidance and the law. Abingdon, Oxon ; New York, NY : Routledge, 2022 ISBN 9780367472450
Sprache:
Englisch
Schlagwort(e):
Electronic books.
DOI:
10.4324/9781003080473
URL:
https://www.taylorfrancis.com/books/9781003080473
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