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Magical Tome

Cover of Tax avoidance and the rule of law
First published
1997
Publisher
IBFD Publications in association with the Australian Tax Research Foundation
Pages
378 pages
ISBN
9070125986

Tax avoidance and the rule of law

The outer archives are busy

by Graeme Stuart Cooper

About this book

Volume of essays looking at the operation of the general anti-avoidance rules (GAARS), often enacted by governments in their tax statutes. The essays examine, in particular, to what extent there may be a conflict between GAARS and the tradition of the rule of law.

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