Tax Anti-Avoidance v. Abuse of Law
TaxProf Blog (Free subscription) | 11/11/2009
Zoë Prebble (LL.M. 2010, Michigan) & John Prebble (Victoria University of Wellington, Faculty of Law) have posted Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law on SSRN. Here is the abstract: This article compares the general anti-avoidance rule of income...