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Wildy’s Book News

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Vol 22 No 3 March/April 2017

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Simon Mortimore
Price: £225.00

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UK Public Holiday May 2017

Wildy's will be closed on Monday 1st May and will re-open on Tuesday 2nd May.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

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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.