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"This book provides an extensive account of the origins and evolution of the general anti-avoidance rule (GAAR), and offers a comprehensive examination and appraisal of the rule. The book's 28 chapters encompass a wide variety of perspectives on the GAAR; contributors include tax practitioners, academics from around the world, and government officials from the Canada Revenue Agency and the Department of Justice, as well as the former Supreme Court of Canada justice who wrote the reasons for judgment in the leading GAAR case. The book, unique in the thoroughness of its approach and the diversity of its points of view, is intended as the go-to source for government officials, tax professionals, academics, and judges--a reference book covering all aspects of the GAAR: its historical background, its major structural features and shortcomings, the evolution of the case law dealing with the GAAR, and the interpretive issues that continue to cause uncertainty."-- Provided by publisher.
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This book comprises a selection of papers presented at a conference in honour of John Avery Jones which was held on 22 and 23 April 2010 in London.Why this book?This book comprises a selection of papers presented at a conference in honour of John Avery Jones which was held on 22 and 23 April 2010 in London. The conference brought together experts in international and UK domestic taxation from around the world to celebrate Dr. Avery Jones's contribution to the fiscal arena to mark his 70th birthday and forthcoming retirement as Judge of the First and Upper Tier Tax Tribunals.The participators of the conference were drawn almost exclusively from three groups: the International Tax Group (ITG) of which Dr. Avery Jones was one of the founder members; the Advisory Group on the OECD Model; and UK tax academics. The papers reflect Dr. Avery Jones's many areas of interest, covering both international taxation and various aspects of UK domestic taxation. Many of the papers drew their inspiration from Dr. Avery Jones's academic writings or from his contribution as a tax judge.
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"Dedicated to Peter Hogg, Principles of Canadian Income Tax Law, 10th Edition elucidates Canadian income tax law in simple, concise, and non-technical language. The book encourages us to think deeply and critically about the important role of income tax in Canadian society.It emphasizes the principles of income tax law, the policies that influence and underlie the system, and its major features and context. The book upholds tax law as a rational system contributing to Canadas socio-economic fabric. Income tax is the main instrument for financing and sharing among Canadians the cost of collective consumption of goods and services and expressing notions of social welfare, distributive justice, and political civility." --Publisher.
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The first comprehensive book on Canadian international tax law, International Taxation in Canada {u2013} Principles and Practices was originally published in 2006. Now in its fourth edition, it has become the leading book on this topic in Canada and is the most widely-adopted book for classroom usage at Canadian law schools. A unique and resourceful tool, it provides an understanding of the underlying policy governing international tax rules as well as how foreign tax laws interact with Canadian laws.
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