Judith Freedman, Professor of Tax Law and Director of Legal Research, Centre for Business Taxation, Oxford University, adds to the debate on the Guardian's 'Tax Gap' series on tax avoidance
Judith Freedman Professor of Tax Law and Director of Legal Research Centre for Business Taxation Oxford University adds to the debate on the Guardian's 'Tax Gap' series on tax avoidance
In June 2003 I argued in The Tax Journal (see page 2 of Issue 695) for the introduction of a general anti-avoidance principle. The Editor said this needed an acronym — GAAP was no good as it had already been taken. So between us we came up with the slightly clumsy GANTIP. This was to distinguish it from a general anti-avoidance rule (GAAR) because the argument was...
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Judith Freedman, Professor of Tax Law and Director of Legal Research, Centre for Business Taxation, Oxford University, adds to the debate on the Guardian's 'Tax Gap' series on tax avoidance
Judith Freedman Professor of Tax Law and Director of Legal Research Centre for Business Taxation Oxford University adds to the debate on the Guardian's 'Tax Gap' series on tax avoidance
In June 2003 I argued in The Tax Journal (see page 2 of Issue 695) for the introduction of a general anti-avoidance principle. The Editor said this needed an acronym — GAAP was no good as it had already been taken. So between us we came up with the slightly clumsy GANTIP. This was to distinguish it from a general anti-avoidance rule (GAAR) because the argument was...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
