Tax Avoidance in Canada After Canada Trustco and Mathew David G. Duff, Harry Erlichman
| Formato: | Libro electrónico |
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| Idioma: | Inglés |
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| Acceso en línea: | Acceso restringido usuarios UPSA |
| Ver en Universidad Pontificia de Salamanca: | https://catalogo.upsa.es/cgi-bin/koha/opac-detail.pl?biblionumber=989901 |
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| Notas: | Autor: Duff, David G. In October 2005, the Supreme Court of Canada released its much-anticipated decisions in The Queen v. Canada Trustco Mortgage Co. and Mathew v. The Queenthe first cases in which the Court has specifically addressed the General Anti-Avoidance Rule (GAAR) in section 245 of the Canadian Income Tax Act. Since then, the Tax Court of Canada has released several decisions in which the GAAR has been considered and applied. The articles in this volume reflect on these decisions and the role of a general anti-avoidance rule more generally by reviewing the decisions themselves, considering other tax avoidance cases in Canada and other countries, and considering the structure and amendment of a GAAR as a matter of legislative policy. By addressing various aspects of tax avoidance jurisprudence as well as the design and amendment of the GAAR, the book makes a positive contribution toward the interpretation and application of this provision. Tax Avoidance in Canada after Canada Trustco and Mathew will appeal to legal theorists, economists, tax advisors, tax litigators, and judges. Autor: Erlichman, Harry |
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| Descripción Física: | 1 recurso en línea |
| ISBN: | 9781459313897 |
| Acceso: | El acceso al documento requiere autenticación con la cuenta del campus virtual UPSA |
