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Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.
Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.
As usual credit cards will not be charged until the order is processed and ready to despatch.
Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.
The book describes anti-avoidance issues in three major developing nations – India, Brazil, and South Africa – and analyses all relevant case law pertaining to relatively successful GAARs in such developed jurisdictions as the United Kingdom, Australia, Canada, New Zealand, Hong Kong, France and Spain. The book’s comprehensive, comparative approach employs comparative tax law, based on analysis of more than 100 cases and over 500 legal references, as well as statutory legislation and administrative guidelines. The research questions proposed are the following:
This is the first in-depth treatment of a subject that daily becomes more prominent as the major developing countries grow in economic power. With its clearly articulated safeguards and checks and balances and commitment to the rule of law, it is sure to play a significant role in the development of tax avoidance measures in the years to come.