Academic literature on the topic 'Anti-Avoidance Law'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Anti-Avoidance Law.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Journal articles on the topic "Anti-Avoidance Law"
Trotter, Paul D. "Canada's general anti-avoidance rule." Intertax 17, Issue 5 (May 1, 1989): 180–84. http://dx.doi.org/10.54648/taxi1989041.
Full textMoerman, Sébastien. "The French Anti-avoidance Legislation." Intertax 27, Issue 2 (February 1, 1999): 50–63. http://dx.doi.org/10.54648/taxi1999010.
Full textde la Feria, Rita. "Harmonizing Anti-Tax Avoidance Rules." EC Tax Review 26, Issue 3 (May 1, 2017): 110–11. http://dx.doi.org/10.54648/ecta2017012.
Full textOliver, J. David B. "Anti-avoidance Measures and the Rule of Law." Intertax 25, Issue 12 (December 1, 1997): 414. http://dx.doi.org/10.54648/taxi1997080.
Full textAlarie, Benjamin. "Ahead by a Century: Tim Edgar, Machine-Learning, and the Future of Anti-Avoidance." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 613–29. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.alarie.
Full textRadić, Irena. "Countering unacceptable tax avoidance through general anti-avoidance rule in EU tax law." Zbornik radova Pravnog fakulteta Nis 60, no. 92 (2021): 227–58. http://dx.doi.org/10.5937/zrpfn0-29165.
Full textPodshivalova, Daria. "Country Note: Combating Tax Avoidance In Russia: Historical Perspective And Current Trends." Intertax 49, Issue 1 (January 1, 2021): 82–96. http://dx.doi.org/10.54648/taxi2021008.
Full textSchönfeld, Jens. "CFC Rules and Anti-Tax Avoidance Directive." EC Tax Review 26, Issue 3 (May 1, 2017): 145–52. http://dx.doi.org/10.54648/ecta2017016.
Full textPerera, Gasdon C. "Anti-avoidance Legislation in the Eastern Caribbean." Intertax 21, Issue 11 (November 1, 1993): 562–66. http://dx.doi.org/10.54648/taxi1993069.
Full textMoreno, Andrés Báez. "How Do ‘The Old’ and ‘The New’ Live Together? the Principal Purpose Test and Other Anti-avoidance Instruments in Tax Treaties." Intertax 49, Issue 10 (October 1, 2021): 771–85. http://dx.doi.org/10.54648/taxi2021079.
Full textDissertations / Theses on the topic "Anti-Avoidance Law"
Rooijen, Ada van. "Anti-avoidance techniques : Canada and the Netherlands :." Thesis, McGill University, 1994. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=22705.
Full textCalvert, Teresa Michelle. "An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert." Thesis, North-West University, 2011. http://hdl.handle.net/10394/6280.
Full textThesis (M.Com. (South African and International Taxation))--North-West University, Potchefstroom Campus, 2011.
Lekman, Daniela Adela. "Principal purpose tests of tax treaty law in comparison with the General Anti-Avoidance rule of the EU Anti-Tax Avoidance Directive." Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-422870.
Full textWang, Frederick. "Tax haven planning within the scope of the North American anti-avoidance legislation." Thesis, McGill University, 1986. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=63890.
Full textKujinga, Benjamin Tanyaradwa. "A Comparative Analysis of the Efficacy of the General Anti-Avoidance Rule as a Measure Against Impermissible Income Tax Avoidance in South Africa." Thesis, University of Pretoria, 2013. http://hdl.handle.net/2263/33430.
Full textThesis (LLD)--University of Pretoria, 2013.
Mercantile Law
Unrestricted
Prebble, Zoë, and John Prebble. "Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (Part I)." IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/123574.
Full textEste artículo compara la norma anti-elusiva general de la ley del impuesto a la renta con la doctrina del abuso de derecho del Civil Law(Nt 1) (Rechtsmissbrauch, abus de droit) en ocho jurisdicciones: Alemania, Croacia, Nueva Zelanda, Australia, Francia, la Unión Europea, los Estados Unidos y el Reino Unido. El artículo se ocupa de las normas anti-elusivas generales legislativas y jurisprudenciales en estas jurisdicciones y aborda el concepto central de la elusión. El artículo se enfoca en transacciones que la mayoría reconocería como elusivas y en cómo estas ocho jurisdicciones frustran la elusión o la permiten.
Prebble, Zoë, and John Prebble. "Comparing the General Anti-avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (Part II)." IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/123114.
Full textEl presente artículo compara y analiza la manera en que los Estados miembros de la Unión Europea, los Estados Unidos y el Reino Unido combaten la elusión tributaria a través de sus sistemas legales. El artículo aborda temas como la influencia del Tribunal de Justicia de la Unión Europea y el caso Cadbury Schweppes en el establecimiento de normas antielusivas en los Estados miembros de la Unión Europea, y la aplicación de la doctrina de la simulación en los Estados Unidos y en el Reino Unido.
Stopforth, David Paul. "A history of the anti-avoidance legislation applying to settlements for income tax purposes." Thesis, University of Glasgow, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.254093.
Full textPrebble, John. "Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4648/1/SSRN%2Did2645423.pdf.
Full textSeries: WU International Taxation Research Paper Series
Haffejee, Yaasir. "A critical analysis of South Africa's general anti avoidance provisions in income tax legislation." Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1243.
Full textBooks on the topic "Anti-Avoidance Law"
Krishna, Vern. Tax avoidance: The general anti-avoidance rule. Toronto: Carswell, 1990.
Find full textRosenblatt, Paulo. General anti-avoidance rules for major developing countries. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2015.
Find full textReardon-Kofmel, Iris. The judicial concept of tax avoidance in Switzerland: An analysis from the perspective of Swiss domestic law and its double taxation conventions where there are no anti-abuse provisions. Basel: Helbing Lichtenhahn, 2015.
Find full textTax avoidance in Canada: The general anti-avoidance rule. Toronto, ON: Irwin Law, 2002.
Find full textErlichman, Harry. Tax Avoidance in Canada: The General Anti-Avoidance Rule. Irwin Law, 2002.
Find full textOrow, Nabil. General Anti-Avoidance Rules: A Comparative International Analysis. Jordans, 2000.
Find full textJi, Xu. Specific anti-avoidance rules in the era of GAAR. 2005.
Find full textKeesoony, Selina. Tax Avoidance and the Law: Understanding the UK General Anti-Abuse Rule. Taylor & Francis Group, 2022.
Find full textKeesoony, Selina. Tax Avoidance and the Law: Understanding the UK General Anti-Abuse Rule. Taylor & Francis Group, 2022.
Find full textKeesoony, Selina. Tax Avoidance and the Law: Understanding the UK General Anti-Abuse Rule. Taylor & Francis Group, 2022.
Find full textBook chapters on the topic "Anti-Avoidance Law"
Shome, Parthasarathi. "General Anti-avoidance Rules (GAAR)." In Taxation History, Theory, Law and Administration, 349–62. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_29.
Full textShome, Parthasarathi. "Specific Anti-avoidance Rules (SAAR)." In Taxation History, Theory, Law and Administration, 329–47. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_28.
Full textKeesoony, Selina. "General anti-avoidance legislation in other jurisdictions." In Tax Avoidance and the Law, 120–52. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003080473-5.
Full textRiccardi, Lorenzo. "Anti-Avoidance Rules and Permanent Establishment Concept." In Chinese Tax Law and International Treaties, 103–9. Heidelberg: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_8.
Full textPrebble, Rebecca, and John Prebble. "General anti-avoidance rules and the rule of law." In The Routledge Companion to Tax Avoidance Research, 61–77. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-5.
Full textTraversa, Edoardo, and Pierre M. Sabbadini. "Anti-avoidance Measures and State Aid in a Post-BEPS Context: An Attempt at Reconciliation." In State Aid Law and Business Taxation, 85–110. Berlin, Heidelberg: Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-53055-9_6.
Full text"General Anti-Avoidance Provisions." In Foundations of Taxation Law 2022, 964–82. 14th ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154444.040.
Full text"Income Alienation Anti-Avoidance Provisions." In Foundations of Taxation Law 2022, 983–94. 14th ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154444.041.
Full textIsmer, Roland. "ABUSE OF LAW AS A GENERAL PRINCIPLE OF EUROPEAN UNION (TAX) LAW." In A Guide to the Anti-Tax Avoidance Directive, 66–85. Edward Elgar Publishing, 2020. http://dx.doi.org/10.4337/9781789905779.00012.
Full textCampbell, Colin, and Robert Raizenne. "Countering Tax Avoidance in Canada before the General Anti-Avoidance Rule." In Studies in the History of Tax Law. Hart Publishing, 2021. http://dx.doi.org/10.5040/9781509939909.ch-013.
Full textConference papers on the topic "Anti-Avoidance Law"
Xu, Qingqing. "Analysis of Anti tax avoidance in the company law personality denial system." In 2017 2nd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icesame-17.2017.142.
Full textFujinaga, Ryota, Mohamed Abdulrahman Alzaabi, Takahiro Toki, Motohiro Toma, and Kerron Kerman Andrews. "Anti-Collision Study for the Wells from New Artificial Islands Across Gigantic Mature Oil Field in Middle East Area." In SPE/IADC Middle East Drilling Technology Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/202131-ms.
Full textFeizal, Aulia Hamdani, Made Allan Pribadi, Eka Pambudi Riambomo, and Ridwan Durachman. "A Practical Approach to Manage Top-Hole Collision Risk in Crowded Fixed Platform: Implementation in Offshore East Kalimantan." In SPE/IATMI Asia Pacific Oil & Gas Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/205533-ms.
Full text