| Description |
1 online resource (347 pages) |
| Contents |
Cover; Title; Copyright; Contents; Contributors and affiliations; Foreword by Dave Hartnett; Foreword by Hugh Ault; 1 Acomparison of statutory general anti-avoidance rules and judicial general anti-avoidance doctrines as a means of controlling tax avoidance: Which is better? (What would John Tiley think?); Introduction; 1.1 Background -- preliminary matters; Introduction; The starting point: the Duke of Westminster; Questions of fact or rules of law?; Interpretation and application; The relationship between statutory interpretation and tax avoidance; 1.2 Statutory general anti-avoidance rules |
|
1.3 Judicial anti-avoidance doctrines1.4 Assessment of judicial anti-avoidance doctrines and statutory GAARs; 1.5 Similarity between the UK judicial anti-avoidance doctrines and the Canadian GAAR; Conclusion; 2 The judicial approach to avoidance: some reflections on BMBF and SPI; Introduction; 2.1 The BMBF decision; Expected benefit of finance leasing; Basis of lease finance; Source of avoidance; Basic principles of the judicial approach; 2.2 The SPI decision; Abuse of law; Conclusion |
|
3 Comparing the application of judicial interpretative doctrines to revenue statutes on opposite sides of the pondIntroduction; 3.1 Interpretative doctrines; Purposivism versus literalism; Substance versus form; Step transaction doctrine; 3.2 Anti-abuse doctrines; Business purpose doctrine; Economic substance doctrine; Conclusion; 4 Abuse of rights and European tax law; Introduction; 4.1 The two levels of legislation; The relevant situations; The relationship between EC law and domestic law; 4.2 Principles of 'abuse of rights' under EC law; The locus of the 'abuse of rights' doctrine |
|
5.1 The tax shelter problem5.2 Targeted legislation; 5.3 Outcomes-oriented legislation; 5.4 Codifying anti-avoidance doctrines; What might codification look like?; Is codification desirable?; Anti-avoidance doctrines and uncertainty; 5.5 Anti-avoidance doctrines and administrative action; 5.6 Disclosure; 5.7 Improving advisors' behaviour; Breathe; Conclusion: beyond the rules and a few final thoughts; 6 Thelawof taxation and unjust enrichment; Introduction; 6.1 The relevance of the law of restitution; The nature of the law of restitution; The grounds of restitution |
|
The effectiveness of EC lawThe aim to establish the internal market; 4.3 Abuse of rights in the field of the fundamental freedoms; No free choice of applicable law; Free choice of nexus to a jurisdiction; 'Wholly artificial arrangements'; U-turn transactions; Company formation; Recharacterisation of contractual obligations; Relevance of the taxpayer's intention; 4.4 Abuse of rights in the field of tax directives; Relevance of free choice in secondary EC law; Intention to save taxes; Conclusion; 5 The US legislative and regulatory approach to tax avoidance; Introduction |
| Notes |
Statutory routes to recovery |
|
Print version record |
| Form |
Electronic book
|
| Author |
Harris, Peter, 1964-
|
|
Oliver, David (J. David B.)
|
| ISBN |
0511585950 |
|
9780511585951 |
|
