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Academic Journal

BACK TO THE GAAR FUTURE: CAN A TAX BENEFIT ARISE EVEN IF THE IMPUGNED EVENT HAS NOT?

  • Source: Canadian Tax Journal. 2017, Vol. 65 Issue 4, p993-999. 7p.

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Academic Journal

The Unthinkable Anathema of Double Non-Taxation: The Relevance and Implications of Foreign Tax Considerations in the Context of Applying GAAR.

  • Source: Canadian Tax Journal. 2010 Special Supplement, Vol. 58, p243-301. 59p.

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Academic Journal

Barclays and Canada Trustco: Further Comment from a UK Perspective.

  • Source: Canadian Tax Journal. 2005, Vol. 53 Issue 4, p1047-1052. 6p.

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Academic Journal

Policy Forum: Defending Against a GAAR Reassessment.

  • Source: Canadian Tax Journal. 2014, Vol. 62 Issue 1, p129-146. 18p.

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Academic Journal

Ahead by a Century: Tim Edgar, Machine-Learning, and the Future of Anti-Avoidance.

  • Source: Canadian Tax Journal. 2020, Vol. 68 Issue 2, p613-629. 17p.

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Academic Journal

GAAR in Action: An Empirical Study of Transaction Types and Judicial Attributes in Australia, Canada, and New Zealand.

  • Source: Canadian Tax Journal. 2020, Vol. 68 Issue 2, p539-578. 40p.

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Academic Journal

CAN INTEREST ACCRUE BEFORE A GAAR NOTICE OF ASSESSMENT IS ISSUED?

  • Source: Canadian Tax Journal. 2015, Vol. 63 Issue 1, p239-244. 6p.

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Academic Journal

GAAR Revisited: From Instinctive Reaction to Intellectual Rigour.

  • Source: Canadian Tax Journal. 2014, Vol. 62 Issue 2, p401-428. 28p.

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Academic Journal

Renoir ou Riopelle? Impressions sur les règles de divulgation et leur avenir.

  • Source: Canadian Tax Journal. 2013 special supplement, Vol. 61, p195-220. 26p.

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Academic Journal

YOU KNOW IT WHEN YOU SEE IT?

  • Source: Canadian Tax Journal. 2008, Vol. 56 Issue 2, p485-501. 17p. 5 Diagrams.

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  • 1-10 of  30 results for ""Taxation""