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Legislating Against Tax Avoidance

This book discusses tax and tax avoidance, advantages and disadvantages of statutory GAARs, and argues that there is greater taxpayer certainty where a statutory GAAR exists.

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Title:: Legislating Against Tax Avoidance
Author(s):: Rachel Anne Tooma
Date of publication:: August 2008
ISBN:: 90-76078-80-7
Type of publication:: Book
Number of pages:: 364
Terms:: Price includes delivery. View purchase information
Price:: € 105 / $ 135 (VAT excl.)

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Title:: Legislating Against Tax Avoidance
Author(s):: Rachel Anne Tooma
Date of publication:: May 2011
ISBN:: 90-76078-80-7
Type of publication:: Online book
Number of pages:: 364
Access:: Up to 5 users. View purchase information
Price:: € 105 / $ 135 (VAT excl.)

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Summary
Benefits
Table of Contents
Authors & Editors

Legislating Against Tax Avoidance

Why this book?

Taxpayer uncertainty is the most frequently cited argument against statutory general anti-avoidance rules (GAARs).

This book discusses, among other things, tax and tax avoidance, advantages and disadvantages of statutory GAARs, and argues that there is greater taxpayer certainty where a statutory GAAR exists.

The book considers the form of a statutory GAAR that may best be expected to promote taxpayer certainty, using the Australian statutory GAARs (federal and state/territory) and the GAARs of jurisdictions including New Zealand, Canada and South Africa.

However, in order to promote taxpayer certainty, a uniform statutory GAAR is ultimately proposed for all jurisdictions within a federation, with safeguards to ensure its appropriate administration.

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Sample chapter

This title provides a unique insight into the complexities of taxpayer uncertainty.
The book is of interest to policy makers, practitioners and academics alike.

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Table of contents

Main Contents

Chapter One: Introduction
Chapter Two: Statutory General Anti-Avoidance Rules
Chapter Three: Assessment of Alternatives to General Anti-Avoidance Rules
Chapter Four: Statutory GAAR in Australia's Income Taxation Legislation
Chapter Five: Form of a Statutory GAAR
Chapter Six: A Uniform Statutory GAAR
Chapter Seven: Conclusion

Author(s)

Dr Rachel Tooma, BA LLB(Hons)(Macq), LLM (UNSW), PhD (UNSW), is a lecturer at the Australian School of Taxation, Faculty of Law, the University of New South Wales. Prior to lecturing, Rachel worked as a taxation lawyer in Australia.

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