Legislating against tax avoidance
By: Rachel Anne Tooma.
Publisher: IBFD
Published: 2008
Place of publication: Amsterdam
Language: eng
Number of pages: 384
ISBN-13: 9789087220341
Subjects: Tax evasion -- Australia; Tax planning -- Australia; Income tax -- Law and legislation -- Australia
Description: Proposes a uniform statutory GAAR for the Federation of Australia, and examines "the experiences of countries with (e.g., Australia, Canada, New Zealand and South Africa) and without (e.g., the United States of America and the United Kingdom) a statutory GAAR" -- p. ix.
Notes: The product of PhD studies at the Australian School of Taxation, Faculty of Law, the University of New South Wales, Australia.--P. ix

Includes bibliographical references (p. 361-384).