original ) (raw )General Anti-Avoidance Rules and Double Tax Agreements: a New Zealand Perspective
Craig Elliffe
papers.ssrn.com
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Tax Avoidance in Australia: Results and Prospects
John R Passant
Fed. L. Rev., 1993
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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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Tax Complexity and the Capital-Revenue Distinction - Lessons to be Learnt from Two Recent New Zealand Cases
Andrew Maples
2007
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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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Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament
Judith Freedman
2007
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«Tax Avoidance in Australia: The Return of the Ghost?»
John R Passant
1996
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A Comparison of Common law and Civil law GAARs: The Cases of Australia and Italy
Ken Devos , Marco Greggi
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General Anti-Avoidance Rules (GAARs) A Key Element of Tax Systems in the Post-BEPS Tax World? The Netherlands
Sigrid Hemels
SSRN Electronic Journal, 2014
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Tax policy without consultation: is New Zealand on a 'slippery slope'?
Adrian J Sawyer
Australian Tax Forum, 2022
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The Test for Tax Avoidance in New Zealand: A Judicial Sea-Change
Craig Elliffe
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A Critical Analysis of Tax Avoidance Schemes in Australia
Alexander R Fullarton
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Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle
Judith Freedman
2006
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The Artful Aussie Tax Dodger: 100 Years of Tax Reform in Australia
Alexander R Fullarton
The Artful Aussie Tax Dodger: 100 years of tax reform in Australia, 2017
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The General Anti-Avoidance Rule Consultative Committees
Agnieszka Olesińska
Comparative Law Review, 2014
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Moving on from the Tax Legislation Rewrite Projects: A Comparison of the New Zealand Tax Working Group/Generic Tax Policy Process and the United Kingdom Office of Tax Simplification
Adrian J Sawyer
British Tax Review, 2013
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Reflections on the contributions of lawyers to tax policy-making in New Zealand
Adrian J Sawyer
2017
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Humpty Dumpty's guide to tax law: Rules, principles and certainty in taxation
Malcolm James
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Tax Avoidance, the ‘Balanced Allocation of Taxing Powers’ and the Arm’s Length Standard: an odd threesome in need of clarification
VIOLETA RUIZ ALMENDRAL
Allocating Taxing Powers within the European Union. Series: MPI Studies in Tax Law and Public Finance, Vol. 2. Richelle, Isabelle; Schön, Wolfgang; Traversa, Edoardo (Eds.) 2013, ISBN 978-3642349188 (pp. 131-170).
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Does the South African GAAR criteria of the "misuse or abuse" of a provision included in Section 80A(c)(ii) of the Income Tax Act add any value?
Allenda Langenhoven
2016
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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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Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia
Jurnal Ilmiah Akuntansi dan Bisnis dan E-Jurnal Akuntansi
Jurnal Ilmiah Akuntansi dan Bisnis (JIAB), 2020
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THE EFFECTIVENESS OF TAX REVIEWS IN NEW ZEALAND: AN EVALUATION AND PROPOSAL FOR IMPROVEMENT
Adrian J Sawyer
Centre for Commercial and Corporate Law Inc., 2020
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General Anti-Avoidance Rules Revisited: Reflections on Tim Edgar's "Building a Better GAAR
David Duff
Canadian Tax Journal/Revue fiscale canadienne
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“Making Tax Law More Certain: A Theory,”
John Braithwaite
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Tax Avoidance - Still Waiting for Godot?
Craig Elliffe
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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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Building a Better Bridge - The Case for Taxing Capital Gains in New Zealand
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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Tax Avoidance in the 21st Century
David Duff
SSRN Electronic Journal, 2009
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Some Drastic Measures to Close a Loophole: The Case of Pienaar Brothers (PTY) LTD v Commissioner for the South African Revenue Service (87760/2014) [2017] ZAGPPHC 231 (29 May 2017) and the Targeted Retroactive Amendment of Section 44 of the Income Tax
Liezel Tredoux
Potchefstroom Electronic Law Journal, 2018
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Some drastic measures to close a tax loophole
Liezel Tredoux , SP van Zyl
Potchefstroom Electronic Law Journal, 2018
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Anti-Avoidance and Tax Laws: A Case of Fiji
Shivneil Raj
2019
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The Supreme Court of Canada and the General Anti-Avoidance Rule: Canada Trustco and Mathew
David Duff
2008
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Globalisation and tax administration -a New Zealand perspective
Adrian J Sawyer
eJournal of Tax Research , 2023
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