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Supporting the British War Effort: 1939–1945

Michael Littlewood

in Taxation Without Representation: The History of Hong Kong's Troublingly Successful Tax System

Published in print:
2010
Published Online:
September 2011
ISBN:
9789622090996
eISBN:
9789882207455
Item type:
chapter
Publisher:
Hong Kong University Press
DOI:
10.5790/hongkong/9789622090996.003.0002
Subject:
Economics and Finance, South and East Asia

This chapter focuses on the War Revenue Ordinance 1940 proposed by the colonial government' to establish a system of income tax for the purpose of funding “gifts” to Britain in support of the war ... More


Sham, Tax Avoidance, and a GAAR: A New Zealand Perspective

Shelley Griffiths and Jessica Palmer

in Sham Transactions

Published in print:
2013
Published Online:
January 2014
ISBN:
9780199685349
eISBN:
9780191770531
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199685349.003.0013
Subject:
Law, Company and Commercial Law, Philosophy of Law

This chapter examines the role played by shams in tax avoidance in New Zealand and its relationship with the general anti-avoidance rule (GAAR) encapsulated in statutory provisions. It shows that as ... More


Avoidance and Evasion

Peter Alldridge

in Criminal Justice and Taxation

Published in print:
2017
Published Online:
April 2017
ISBN:
9780198755838
eISBN:
9780191816963
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198755838.003.0003
Subject:
Law, Criminal Law and Criminology, Law of Obligations

The chapter examines the relationship between evasion and avoidance of tax, and the recent events which blur that distinction. The traditional distinction is that evasion is criminal and avoidance ... More


Tax Abuse and Implications for Human Rights in Africa

Annet Wanyana Oguttu and Monica Iyer

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0009
Subject:
Law, Human Rights and Immigration

This chapter analyzes whether the international tax reform measures instituted under the Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting (BEPS) ... More


Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law

John Prebble QC

in Philosophical Foundations of Tax Law

Published in print:
2017
Published Online:
April 2017
ISBN:
9780198798439
eISBN:
9780191839436
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198798439.003.0005
Subject:
Law, Philosophy of Law, Company and Commercial Law

This chapter considers Kelsen’ s ‘pure theory of law’ and his principle of exclusion of contradictions in order to shed light on an area of law that he never considered: general anti-avoidance rules ... More


Avoidance Powers Under The Companies Act 2006

Rebecca Parry and Sharif Shivji

in Transaction Avoidance in Insolvencies

Published in print:
2018
Published Online:
March 2021
ISBN:
9780198793403
eISBN:
9780191927836
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198793403.003.0022
Subject:
Law, Company and Commercial Law

As an alternative, or in addition, to the avoidance provisions available under the Insolvency Act 1986 a transaction may, in an appropriate case, be challenged under provisions of the Companies Act ... More


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