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Taxation in Australia / Tax noncompliance / Taxation in the United Kingdom / Tax / Business / Public economics / Law / Copthorne Holdings Ltd. v. Canada / United Kingdom corporation tax / Tax avoidance / The Ramsay Principle / Finance


Designing a General Anti-Abuse Rule (GAAR) for the U.K. -- Issues, Benefits, and Limitations; by Professor Judith Freedman, University of Oxford Law Faculty and Centre for Business Taxation; presented at The Fourth IMF-J
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Document Date: 2013-07-22 12:29:00


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File Size: 720,10 KB

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City

Tokyo / /

Company

Tower MCashback LLP / Barclays Mercantile Finance Ltd / Arrowtown Assets Ltd. / BP / W.T. Ramsay Ltd. / /

Facility

court Detailed / University of Oxford Law Faculty / /

IndustryTerm

law doctrine / subsequent case law / tax systems / rescued tax law / /

Organization

BUT High Court / Centre for Business Taxation / University of Oxford Law Faculty / Court of Appeal / civil society / International Monetary Fund / Supreme Court / /

Person

Patrick Mears / Judith Freedman / Hoffmann / Graham Aaronson / /

Position

Special Commissioner / Parliamentary draftsman / Chair / Collector / Professor / tax director / Permanent panel chair / /

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