Tax Avoidance: Causes and Solutions - Scholarly Commons Home
Tax Avoidance: Causes and Solutions - Scholarly Commons Home
Tax Avoidance: Causes and Solutions - Scholarly Commons Home
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Bibliographic<br />
Australian <strong>Tax</strong>ation Office, Practice Statement Law Administration PS LA 2005/24,<br />
December 2005<br />
BJ Arnold, The Long, Slow Steady Demise of the General Anti-<strong>Avoidance</strong> Rule, 2004,<br />
Canadian <strong>Tax</strong> Journal 488.<br />
David Ward et al., The Business Purpose Test <strong>and</strong> Abuse of Rights, (1985), British <strong>Tax</strong><br />
Review 68.<br />
D. Neil MacCormick <strong>and</strong> Robert S. Summers, Interpreting Statutes: A Comparative Study,<br />
1991.<br />
Ernst&Young, UK budget 2005: Summary of main changes, International <strong>Tax</strong> Alert, March<br />
2005.<br />
GS Cooper (ed) <strong>Tax</strong> <strong>Avoidance</strong> <strong>and</strong> the Rule of Law, Amsterdam, IBFD Publications in<br />
Association with the Australian <strong>Tax</strong> Research Foundation, 1997, P71.<br />
Jiang,Z.D, The Administrative Use of Law in China: The Baori Gold Club <strong>Tax</strong> Case, The<br />
Columbia Journal of Asian Law, 1999.<br />
McCaw Committee, Report of the Task Force on <strong>Tax</strong> Reform, Wellington, 1982.<br />
New Zeal<strong>and</strong> Government, Budget 2006, Wellington, 2006, P 45.<br />
New Zeal<strong>and</strong> Treasury, Budget Speech <strong>and</strong> Fiscal Strategy Report 2000, Wellington, 2000.<br />
Inl<strong>and</strong> Revenue Department, IG9702: Form <strong>and</strong> Substance in <strong>Tax</strong>ation Law, Wellention,<br />
1997<br />
Inl<strong>and</strong> Revenue Department, Mass-Marketed <strong>Tax</strong> Schemes: an Officials' Issues Paper on<br />
Suggested Legislative Amendments, Wellington, January 2002.<br />
Inl<strong>and</strong> revenue Department, INA00009 Interpretation of Sections BG 1 <strong>and</strong> GB 1 of the<br />
Income <strong>Tax</strong> Act 2004, Wellington, 2004<br />
Income <strong>Tax</strong> Laws Amendment Bill (No 2) 1981: Explanatory Memor<strong>and</strong>um (Canberra:<br />
AGPS, 1981)<br />
Inl<strong>and</strong> Revenue Department, Simplifying <strong>Tax</strong>payer Requirements, Wellington,1997.<br />
Inl<strong>and</strong> Revenue (UK), Tackling Direct <strong>Tax</strong> <strong>Avoidance</strong> — Disclosure Requirements, Draft<br />
Guidance, London, May 2004, <br />
International Monetary Fund, <strong>Tax</strong> Law Design <strong>and</strong> Drafting, volume 1, 1996.<br />
KPMG, The 2006 Corporate <strong>Tax</strong> Rate Survey, 2006<br />
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