Title: Legislating against tax avoidance
First published: 2008
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.
Subjects: Income tax, Tax evasion, Law and legislation, Tax planning
Places: Australia
LC classification: KU2808 .T66 2008