Tax Avoidance and the Law: Understanding the UK General Anti-Abuse Rule (Routledge Research in Tax Law)
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- Synopsis
- Tax Avoidance and the Law is a helpful guide for undergraduate and postgraduate students who want a thorough understanding of this dynamic area of law. The book is written in a way which is easy to follow and conveniently summarises complex case law on tax avoidance. Tax Avoidance and the Law explores the evolution of the UK’s General Anti- Abuse Rule. It provides a useful comparison with other Western jurisdictions’ anti-avoidance legislation, including the United States of America, Australia, New Zealand, South Africa, Canada and the EU. The underlying theme of the book rests on the notion that the taxpayer’s subjective motives, intentions or purposes are irrelevant when assessing tax liability. The book enables students to gain a good grasp of the fundamental issues in tax avoidance in a clear manner.
- Copyright:
- 2022
Book Details
- Book Quality:
- Publisher Quality
- Book Size:
- 234 Pages
- ISBN-13:
- 9781000598445
- Related ISBNs:
- 9781032264882, 9781003080473, 9780367472450
- Publisher:
- Taylor and Francis
- Date of Addition:
- 05/31/22
- Copyrighted By:
- Selina Keesoony. The right of Selina Keesoony to be identified as author of this work has been asserted in accordance with sections
- Adult content:
- No
- Language:
- English
- Has Image Descriptions:
- No
- Categories:
- Nonfiction, Law, Legal Issues and Ethics
- Submitted By:
- Bookshare Staff
- Usage Restrictions:
- This is a copyrighted book.