GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU

Journals

Afzal, Drummond v HMRC: Thoughts on the Court of Appeal’s decision and the judicial approach to tax avoidance, BTR 2010, 25

Airs, Abuse of Tax Law across Europe (Part Two), EC Tax Review 2010, 133

Allerdice, The Swinging Pendulum: Judicial Trends in the Interpretation of Revenue Statutes, UNSW Law Journal 1996, 162

Almendral, Tax Avoidance and the European Court of Justice: What is at Stake for European General Anti-Avoidance Rules?, Intertax 2005, 560

Alvarrenga, Preventing Tax Avoidance: Is there Convergence in the Way Countries Counter Tax Avoidance?, BFIT 2013, 362

Arnold, The Canadian Anti-Avoidance Rule, BTR 1995, 541

Arnold, Reflections on the Relationship Between Statutory Interpretation and Tax Avoidance, Canadian Tax Journal 2001, 1

Arnold, The Long, Slow, Steady Demise of the General Anti-Avoidance Rule, Canadian Tax Journal 2004, 488

Arnold, Policy Forum: Confusion Worse Confounded – The Supreme Court’s GAAR Decisions, Canadian Tax Journal 2006, 167

Ashton, The Ramsay and Burmah Decisions--A Reappraisal, BTR 1983, 221

Ashton, The Ramsay ‘Saga’--Is There Now Light at the End of the Tunnel?, BTR 1988, 482

Bartlett, The Constitutionality of the Ramsay Principle...