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Tax avoidance and the rule of law paper

Published on 01 Jan 97 by Australian Tax Research Foundation

This volume reports on the conference organised by the ATRF in Sydney in May 1995. Some six international speakers participated as well a number of Austrian speakers. The conference explores tensions between a general anti-avoidance rule (GAAR) sometimes enacted in tax legislation and other
important values in a constitutional democracy, particularly the concept of the rule of law and asserted principles of human rights. The topics examine the appropriate extent of discretion given to administration, notions of civil liberties, and the concept of judicial, administrative and legislative
responsibility with respect to taxpayers’ tax avoidance initiatives.

Author profile

Prof Graeme Cooper CTA
Photo of author, Graeme COOPER Graeme is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. - Current at 12 January 2018
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