Title: Economic substance and tax avoidance : an international perspective /
Authors: McMechan, Robert, 1952-
Publisher: Carswell,
Year: 2013
Subjects: Tax planning.; Tax evasion.; Tax planning Law and legislation Canada.; Tax evasion Law and legislation Canada.; Tax shelters Law and legislation Canada.; Tax planning Law and legislation United States.; Tax evasion Law and legislation United States.; Tax shelters Law and legislation United States.; Tax evasion Law and legislation.; Tax planning Canada.; Tax planning United States.
Contents: Introduction -- Tax minimization versus abusive tax avoidance -- Effects of unchecked abusive tax avoidance -- A case for standards in responding to abusive tax avoidance -- Limits of judicial doctrines in Canada -- SCC's treatment of economic substance -- U.S. economic substance doctrine -- Economic substance under GAAR in other jurisdictions -- Reporting requirements and penalties -- Case studies -- Conclusion.