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  • GAAR and Tax Treaties

    Tax avoidance, a concept increasingly familiar to most developed countries, has assumed dominant presence in international taxation. The subject was the focus of the International Fiscal Association’s (IFA) Seoul Congress in 2018, which focused on the use of the general anti-avoidance rule (GAAR) to … Read more »

  • GAAR Clips Westminster’s Wings

    It is a fundamental principle of Anglo-Canadian law that a taxpayer is entitled to arrange his or her affairs to minimize tax. The frequently decision is the judgment of the House of Lords in the Inland Revenue Commissioners v. His Grace the Duke of Westminster [1936] A.C. 1 (U.K. H.L.), which was t … Read more »

  • The Westminster Principle

    The law says that a taxpayer is entitled to legally arrange her affairs to mitigate tax. Tax planning involves analysis of legislation and its judicial interpretation. Under our system of parliamentary supremacy, legislatures write laws, and courts interpret them. Tax planning has always stimulated … Read more »

  • Treaty Shopping and Tax Avoidance

    Agreements for the avoidance of double taxation are bilateral Conventions (herein, sometimes referred to as “treaties”) between sovereign States. The personal scope article of the Convention usually restricts treaty benefits to persons who are residents of the Contracting States (“treaty partners”). … Read more »

  • The Revenue Rule in Tax Law

     A country’s revenue laws reflect its political sovereignty and create property rights that affect relationships. Hence, sovereign states will not enforce the revenue laws of foreign countries and domestic courts will not exercise jurisdiction beyond their national boundaries. This rule, known as th … Read more »