Symposium on Tax Avoidance after Canada Trustco and Mathew: Summary of Proceedings'(2005) (original) (raw)

The Supreme Court of Canada and the General Anti-Avoidance Rule: Canada Trustco and Mathew

David Duff

2008

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Tax Avoidance in the 21st Century

David Duff

SSRN Electronic Journal, 2009

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Tax Avoidance in Australia: Results and Prospects

John R Passant

Fed. L. Rev., 1993

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Issues in Tax Avoidance: Comptroller of Income Tax v AQQ [2014] SGCA 15

Jonathan Muk

2014

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Legislated Interpretation and Tax Avoidance in Canadian Income Tax Law

David Duff

SSRN Electronic Journal, 2018

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Legislative and Regulatory Responses to Tax Avoidance: Explicating and Evaluating the Alternatives

Erik Jensen

2012

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Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended

Dean Benn

2013

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The South African general anti-tax avoidance rule and lessons from the first world: a case law approach

Teresa Pidduck

2018

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The Canada Income Tax Act (2021): Enforcement, Collection, Prosecution

Lyndon Maither

2021

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The Legacy of UK Tax Concepts in Canadian Income Tax Law

David Duff

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The Judicial Role in Derivative Taxation: The Queen v. Shell Canada Limited and Financial Contract Economics

Tom Clearwater

Canadian tax journal, 1998

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Tax Avoidance - Still Waiting for Godot?

Craig Elliffe

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The influence of the general anti-avoidance rules on tax avoidance schemes and the significance thereof for tax payers and tax advisors in South Africa

Sydney Sibisi

2017

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Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament

Judith Freedman

2007

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Bad Laws Make Hard Cases: Halifax and the Avoidance of Inconsistent Tax Rules

Andres Baez

SSRN Electronic Journal, 2008

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Tax Avoidance

Judith Freedman

SSRN Electronic Journal, 2012

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Neuman and Beyond: Income Splitting, Tax Avoidance, and Statutory Interpretation in the Supreme Court of Canada

David Duff

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Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle

Judith Freedman

2006

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Policy Forum: Corporate Income Taxation in Canada

George Zodrow

Canadian Tax Journal, 2008

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«Tax Avoidance in Australia: The Return of the Ghost?»

John R Passant

1996

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A Critical Analysis of Tax Avoidance Schemes in Australia

Alexander R Fullarton

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General Anti-Avoidance Rules and Double Tax Agreements: a New Zealand Perspective

Craig Elliffe

papers.ssrn.com

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The Borderlines between the Concept of Tax Avoidance and the Other Similar Concepts

Edvinas Lenkauskas

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Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman,...

Shlomo Yitzhaki

Handbook of Public Economics, 2002

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Tax Abuse - Lessons from Abroad

Orly Mazur

Southern Methodist University Dedman School of Law Legal Studies Research Paper Series, 2012

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Too Confident: Section 33 of the Income Tax Act and Its (Mis)trust in Judicial Precedent

Jonathan Muk

2014

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General Anti-Avoidance Rules (GAARs) A Key Element of Tax Systems in the Post-BEPS Tax World? The UK GAAR

Judith Freedman

SSRN Electronic Journal

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Not Against the Windmills: Fighting Tax Avoidance1

Ville-Pekka Sorsa

Citeseer

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From the Revenue Rule to the Rule of TheRevenuer: A Tale of Two Davids and Two Goliaths

David Debenham

2008

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Backdating, tax evasion, and the unintended consequences of Canadian tax reform

Ryan Compton

Tax Notes International, Vol. 59, No. 9, p. 671, 2010, 2010

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The General Anti-Avoidance Rule Consultative Committees

Agnieszka Olesińska

Comparative Law Review, 2014

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Justice Iacobucci and the 'Golden and Straight Metwand' of Canadian Tax Law

David Duff

University of Toronto Law Journal, 2007

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Canadian Income Tax Law, Third Ed

David Duff

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A Critical Analysis of Tax Avoidance in the South African Income Tax Act 58 of 1962, as Amended

Jean Kanamugire

Mediterranean Journal of Social Sciences, 2013

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Anti-Avoidance and Tax Laws: A Case of Fiji

Shivneil Raj

2019

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