‘The presentation will compare the statutory general anti-avoidance rules in Australia, New Zealand and Canada. It will discuss the major cases and the issues raised by both the Revenue and taxpayers in applying the general anti-avoidance rule. In particular, it will examine the difference in the legislative and judicial approach to tax avoidance, and highlight the ebb and flow of the attitude to alleged tax avoidance arrangements in each jurisdiction. This will consider “how taxpayers can know when they cross an invisible line” and what powers the revenue authorities have in combating arrangements ultimately found to be tax avoidance.’
Date: 29th September 2014, 12.00-3.00pm
Location: Room 3.1, Centre for Commercial Law Studies, Queen Mary University of London, 67-69 Lincoln’s Inn Fields, London WC2A 3JB
More information can be found here.