Ken Devos - Academia.edu (original) (raw)

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Papers by Ken Devos

Research paper thumbnail of A Comparison of Common law and Civil law GAARs: The Cases of Australia and Italy

This article compares the features and attributes of the post 2013 Australian General Anti-Avoida... more This article compares the features and attributes of the post 2013 Australian General Anti-Avoidance rule (GAAR) under a common law jurisdiction and the 2015 General Anti-abuse rule in Italy under a civil law jurisdiction. These selected GAARs are assessed and evaluated for their potential scope and impact via a number of criteria and benchmarks. While comparative elements and features are noted, the analysis finds that these particular GAARs will support their respective revenue authorities in tackling tax avoidance and abuse in future years. Summary:

Research paper thumbnail of The Deductibility of Interest Expense in Anglo-American Countries : A Comparison and Review of Policy

The deductibility of interest expense has been one of the most controversial issues in taxation l... more The deductibility of interest expense has been one of the most controversial issues in taxation law over the past decade, which raises the issue of modification. The purpose of this article is twofold. Firstly, to broadly analyse and compare the laws of a number of Anglo-American countries including Australia, Canada, New Zealand, the United Kingdom and the United States of

Research paper thumbnail of A Comparison of Common law and Civil law GAARs: The Cases of Australia and Italy

This article compares the features and attributes of the post 2013 Australian General Anti-Avoida... more This article compares the features and attributes of the post 2013 Australian General Anti-Avoidance rule (GAAR) under a common law jurisdiction and the 2015 General Anti-abuse rule in Italy under a civil law jurisdiction. These selected GAARs are assessed and evaluated for their potential scope and impact via a number of criteria and benchmarks. While comparative elements and features are noted, the analysis finds that these particular GAARs will support their respective revenue authorities in tackling tax avoidance and abuse in future years. Summary:

Research paper thumbnail of The Deductibility of Interest Expense in Anglo-American Countries : A Comparison and Review of Policy

The deductibility of interest expense has been one of the most controversial issues in taxation l... more The deductibility of interest expense has been one of the most controversial issues in taxation law over the past decade, which raises the issue of modification. The purpose of this article is twofold. Firstly, to broadly analyse and compare the laws of a number of Anglo-American countries including Australia, Canada, New Zealand, the United Kingdom and the United States of

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