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Comparative Analysis of the United Kingdom Judicial Anti- Avoidance Rule and GAAR of Canada - Lesson for the UK from Canada

Liang, Bing LU (2013) HARN60 20131
Department of Business Law
Abstract (Swedish)
This article examines whether the current UK judicial approach is an adequacy of the judicial approach Rule of law and GAAR and studies the historical experience of Canada with its statutory solutions. Based on the comparative study background, the article considers to a large extent, a statutory general anti-avoidance principle might assist with the problems of statutory interpretation in the United Kingdom.
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author
Liang, Bing LU
supervisor
organization
course
HARN60 20131
year
type
H1 - Master's Degree (One Year)
subject
keywords
ITA Canada’s Income Tax Act GAAR General Anti-Avoidance Rule SAAR Specific Anti-Avoidance Rule CGT Capital Gains Tax GANTIP General Anti-Avoidance principle MNES Multi-National Enterprise
language
English
id
3800633
date added to LUP
2014-01-27 10:18:23
date last changed
2014-01-27 10:18:23
@misc{3800633,
  abstract     = {This article examines whether the current UK judicial approach is an adequacy of the judicial approach Rule of law and GAAR and studies the historical experience of Canada with its statutory solutions. Based on the comparative study background, the article considers to a large extent, a statutory general anti-avoidance principle might assist with the problems of statutory interpretation in the United Kingdom.},
  author       = {Liang, Bing},
  keyword      = {ITA Canada’s Income Tax Act GAAR General Anti-Avoidance Rule SAAR Specific Anti-Avoidance Rule CGT Capital Gains Tax GANTIP General Anti-Avoidance principle MNES Multi-National Enterprise},
  language     = {eng},
  note         = {Student Paper},
  title        = {Comparative Analysis of the United Kingdom Judicial Anti- Avoidance Rule and GAAR of Canada - Lesson for the UK from Canada},
  year         = {2013},
}