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Tax Avoidance and the Law
- Understanding the UK General Anti-Abuse Rule
Engelsk
Bogcover for Tax Avoidance and the Law af Selina Keesoony, 9781032264882
Specifikationer
Sprog:
Engelsk
Sider:
234
ISBN-13:
9781032264882
Indbinding:
Paperback
ISBN-10:
1032264888
Kategori:
Udg. Dato:
29 jan 2024
Størrelse i cm:
23,4 x 15,6
Serie:
Routledge Research in Tax Law
Oplagsdato:
29 jan 2024
Forfatter(e):

Tax Avoidance and the Law

- Understanding the UK General Anti-Abuse Rule
Engelsk
Paperback 2024
Format:

Bog beskrivelse

Tax Avoidance and the Law

is a helpful guide for undergraduate and postgraduate students who want a thorough understanding of this dynamic area of law. The book is written in a way which is easy to follow and conveniently summarises complex case law on tax avoidance.

Tax Avoidance and the Law

explores the evolution of the UK’s General Anti- Abuse Rule. It provides a useful comparison with other Western jurisdictions’ anti-avoidance legislation, including the United States of America, Australia, New Zealand, South Africa, Canada and the EU. The underlying theme of the book rests on the notion that the taxpayer’s subjective motives, intentions or purposes are irrelevant when assessing tax liability.

The book enables students to gain a good grasp of the fundamental issues in tax avoidance in a clear manner.

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Specifikationer
Sprog:
Engelsk
Sider:
234
ISBN-13:
9781032264882
Indbinding:
Paperback
ISBN-10:
1032264888
Kategori:
Udg. Dato:
29 jan 2024
Størrelse i cm:
23,4 x 15,6
Serie:
Routledge Research in Tax Law
Oplagsdato:
29 jan 2024
Forfatter(e):
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