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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Economic Substance and Tax Avoidance: An International Perspective

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ISBN13: 9780779853328
Published: March 2013
Publisher: The Carswell Company Ltd.
Country of Publication: Canada
Format: Paperback
Price: £75.00

Low stock.

Economic Substance and Tax Avoidance: An International Perspective is the ultimate resource on the treatment of economic substance in tax cases across different international jurisdictions. The law regarding the role of economic substance in tax avoidance cases is an evolving and important subject area in Canada. An absence of economic substance is now considered to be a prominent indicator of abusive tax avoidance in many jurisdictions, including Australia, New Zealand, South Africa, and the United States. The author approaches the subject matter by examining the historic and modern-day treatment of economic substance on a comparative basis in several jurisdictions, and includes case studies of tax avoidance cases and an evaluation of GAAR decisions in Canada and other tax jurisdictions. In an area of law that is currently fraught with confusion in Canada, this book provides you with an in-depth understanding of the issue, and much needed clarity.