The Australian Review of Business Taxation (“RBT”)1 provides that tax avoidance occurs where there is a misuse of the law, such as the exploitation of loopholes in the legislation, to achieve a tax outcome that was not intended by parliament. Tax avoidance presents an unremitting challenge to the integrity of a revenue base and for tax administrators globally.2 In Australia, tax is levied at state, territory and federal levels and consequently, tax avoidance is a problem that affects administrators at all levels of government. As a result, the tax avoidance strategy of state tax administrators can be informed by analysing the methods adopted by their counterparts in other states, territories and by the Commonwealth.3 This paper considers th...
This interim report summarises the findings of the Senate Inquiry into corporate tax avoidance and a...
This article examines tax avoidance strategies used by Australian taxpayers over the last four decad...
South Africa has adopted a general anti-avoidance rule (GAAR) as one of the methods to combat the in...
This paper will examine the development of mass-marketed tax avoidance schemes in Australia. It will...
Tax avoidance is a problem in every modern tax system, specifically when businesses and personal tra...
MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2018In...
Taxpayer certainty is the most frequently cited argument against statutory General Anti-Avoidance Ru...
This paper seeks to compare and contrast the Australian and New Zealand general anti-avoidance rules...
Over the past few decades, several factors have contributed to what numerous revenue agencies and ac...
This paper presents a comparative study of General Anti-Avoidance Rules (GAAR) in India and Australi...
Everybody can organise his or her business in order to reduce, postpone or avoid tax, as long as he ...
Tax avoidance is attracting more and more attention from the public. Different people have different...
Abstract: History paints a picture of tax avoidance that has always plagued the tax man’s efforts in...
From a tax policy perspective, tax avoidance creates serious problems by undermining the key objecti...
In both Canada and Australia the relevant governments found their initial legislative attempts to co...
This interim report summarises the findings of the Senate Inquiry into corporate tax avoidance and a...
This article examines tax avoidance strategies used by Australian taxpayers over the last four decad...
South Africa has adopted a general anti-avoidance rule (GAAR) as one of the methods to combat the in...
This paper will examine the development of mass-marketed tax avoidance schemes in Australia. It will...
Tax avoidance is a problem in every modern tax system, specifically when businesses and personal tra...
MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2018In...
Taxpayer certainty is the most frequently cited argument against statutory General Anti-Avoidance Ru...
This paper seeks to compare and contrast the Australian and New Zealand general anti-avoidance rules...
Over the past few decades, several factors have contributed to what numerous revenue agencies and ac...
This paper presents a comparative study of General Anti-Avoidance Rules (GAAR) in India and Australi...
Everybody can organise his or her business in order to reduce, postpone or avoid tax, as long as he ...
Tax avoidance is attracting more and more attention from the public. Different people have different...
Abstract: History paints a picture of tax avoidance that has always plagued the tax man’s efforts in...
From a tax policy perspective, tax avoidance creates serious problems by undermining the key objecti...
In both Canada and Australia the relevant governments found their initial legislative attempts to co...
This interim report summarises the findings of the Senate Inquiry into corporate tax avoidance and a...
This article examines tax avoidance strategies used by Australian taxpayers over the last four decad...
South Africa has adopted a general anti-avoidance rule (GAAR) as one of the methods to combat the in...