Legislating Against Tax Avoidance

Taxpayer uncertainty is the most frequently cited argument against statutory general anti-avoidance rules (GAARs). This book discusses, among other things, tax and tax avoidance, advantages and disadvantages of statutory GAARs, and argues that there is greater taxpayer certainty where a statutory GAAR exists. The book considers the form of a statutory GAAR that may best be expected to promote taxpayer certainty, using the Australian statutory GAARs (federal and state/territory) and the GAARs of jurisdictions including New Zealand, Canada and South Africa. However, in order to promote taxpayer certainty, a uniform statutory GAAR is ultimately proposed for all jurisdictions within a federation, with safeguards to ensure its appropriate administration