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General anti-avoidance rules : a comparative international analysis By Nabil Orow Published by Jordan Publishing Limited (2000) |
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.
Borrow it: Monash University Library members can borrow this book. View the catalogue record for details.
Buy it: This book can be purchased online from amazon.com
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publications by Monash staff 
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