Economic substance and tax avoidance
Subtitle: an international perspective
By: Robert McMechan
Publisher: Carswell
Published: 2013
Place of publication: Toronto, Canada
Language: eng
Number of pages: 469
ISBN-13: 9780779853328
Subjects: Tax planning; Tax evasion; Law and legislation; Tax shelters
Notes: Includes bibliographical references (pages [391]-435) and index.
Table of contents: title: Introduction; title: Tax minimization versus abusive tax avoidance; title: Effects of unchecked abusive tax avoidance; title: A case for standards in responding to abusive tax avoidance; title: Limits of judicial doctrines in Canada; title: SCC's treatment of economic substance; title: U.S. economic substance doctrine; title: Economic substance under GAAR in other jurisdictions; title: Reporting requirements and penalties; title: Case studies; title: Conclusion.