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"To GAAR or not to GAAR-that is the question:" Canadian and Australian attempts to combat tax avoidance

Cassidy, Julie 2006, "To GAAR or not to GAAR-that is the question:" Canadian and Australian attempts to combat tax avoidance, Ottawa law review, vol. 36, no. 2, pp. 261-313.

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Title "To GAAR or not to GAAR-that is the question:" Canadian and Australian attempts to combat tax avoidance
Author(s) Cassidy, Julie
Journal name Ottawa law review
Volume number 36
Issue number 2
Start page 261
End page 313
Publisher University of Ottawa
Place of publication Ottawa, Canada
Publication date 2006
ISSN 0048-2331
Summary In both Canada and Australia the relevant governments found their initial legislative attempts to combat tax avoidance to be ineffective. In time in each country it was concluded that the respective general avoidance provisions were of limited application and avoidance provisions were of limited application and ineffective to combat the sophisticated tax avoidance schemes promoted by tax advisers. In Canada it was determined that Income Tax Act, R.S.C 1985, s. 245(1) would be repealed and replaced with a general anti-avoidance rule ('GAAR') contained in a new s. 245 ITA. The Australian government similarly decided to replace Income Tax Assessment Act, Cth. 1936, s. 260 with a new general anti-avoidance measure, Part IVA ITAA. This article compares and contrasts the Canadian and Australian GAARs. Through the evaluation of each regime the article seeks to identify which model is most effective. It will be sen which model is most effective. It will be seen that both regimes have some features that are preferable to the other and thus both GAARs might be improved by incorporating aspects of the other anti-avoidance model.
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Language eng
Field of Research 180125 Taxation Law
Socio Economic Objective 970118 Expanding Knowledge in Law and Legal Studies
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2006, University of Ottawa
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30003502

Document type: Journal Article
Collections: Law
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.