Holdings Information

Bibliographic Record Display

• Title:Economic substance and tax avoidance : an international perspective / Robert McMechan.
  
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• Author/Creator:McMechan, Robert, 1952-
  
• Published/Created:Toronto : Carswell, 2013.
  

• Holdings

  Holdings Record Display

  • Location: c.1  Temporarily shelved at LAW LIBRARY reference room (level 2)Where is this?
    
  • Call Number: KE5728 .M35 2013
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Tax shelters--Law and legislation--Canada.
  Tax planning--Law and legislation--Canada.
  Tax evasion--Law and legislation--Canada.
  Tax shelters--Law and legislation--United States.
  Tax planning--Law and legislation--United States.
  Tax evasion--Law and legislation--United States.
  
• Description:l, 469 pages ; 23 cm
  
• Notes:Includes bibliographical references and index.
  
• ISBN:0779853326
  9780779853328 (pbk.)
  
• Contents:Introduction
  Tax minimization versus abusive tax avoidance
  Effects of unchecked abusive tax avoidance
  A case for standards in responding to abusive tax avoidance
  Limits of judicial doctrines in Canada
  SCC's treatment of economic substance
  U.S. economic substance doctrine
  Economic substance under GAAR in other jurisdictions
  Reporting requirements and penalties
  Case studies
  Conclusion.