Exploring and illuminating the complexities of Australia's anti avoidance provisions in a lucid and meticulous work of scholarship is no small feat, and I know
Proposes a uniform statutory GAAR for the Federation of Australia, and examines "the experiences of countries with (e.g., Australia, Canada, New Zealand and Sou
The integrity of tax systems as we know them are being challenged throughout the world. Tax avoidance schemes of various kinds are proving increasingly attracti