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United Kingdom: The proposed GAAR for direct taxes - an Australian perspective

Publication date: 01 Jun 99 | Source: EUROPEAN TAXATION

Issue: Vol 39, No 6

Pages: pp. 215-221

This article makes a critical analysis of the GAAR proposed by the Inland Revenue of the United Kingdom.

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Author profile

Dr Nabil Orow CTA
Bill (Nabill) is a practicing member of the Victorian Bar who specialises in state and federal taxation law as well as trusts, succession, property and corporations law. He has published widely including a book on comparative anti avoidance rules published in the UK and a joint book with R Deutsch titled, Income Tax and GST Planning StrateDistributing to Corporate - Current at 23 July 2010
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