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General Anti-Avoidance Rules for Major Developing Countries

Condition: BRAND NEW
ISBN: 9789041158390
Author(s): Paulo Rosenblatt
Format: Hardcover
Year: 2014
Publisher: Kluwer Law International
Dimensions: 0 x 0 x 0 (w x l x h)
Pages: 242
Series: Series on International Taxation

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Where there is taxation, there is tax avoidance. Whether it is criminalised as 'evasion' or permitted as 'minimisation', it is clear that differences in economic development require a different approach to the problem on the part of taxation authorities. For developing countries, 'tool kit transplants' - often successful in their home countries - have usually proven ineffective. The author of this book first shows why developing countries need their own tailor-made anti-avoidance systems, and then describes the features of general anti-avoidance rules (GAAR) he deems relevant to developing countries, including the fastest routes, the paths that require caution, and the directions to avoid. 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: - Is tax avoidance a problem that calls for a legislative response in developing economies? - Would a GA
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