Miscellaneous 1997

Tax avoidance and the rule of law

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1997


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.

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  • Published On:1 Jan 1997

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Miscellaneous 1997

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