CRITICAL ISSUES IN COMPARATIVE & INTERNATIONAL TAXATION: DOES THE USE OF GENERAL ANTI-AVOIDANCE RULES TO COMBAT TAX AVOIDANCE BREACH PRINCIPLES OF THE RULE OF LAW? A COMPARATIVE STUDY* Skip over navigation
LexisNexis® Browse Law Reviews and Treatises
Skip over navigation
Sign in with your lexis.com® ID to access the full text of this article.
-OR-
Order the full text of this article if you do not have a lexis.com® ID.
 
Price: 
US $22.00 (+ tax)
 
 

Copyright (c) 2010 Saint Louis University School of Law
Saint Louis University Law Journal

CRITICAL ISSUES IN COMPARATIVE & INTERNATIONAL TAXATION: DOES THE USE OF GENERAL ANTI-AVOIDANCE RULES TO COMBAT TAX AVOIDANCE BREACH PRINCIPLES OF THE RULE OF LAW? A COMPARATIVE STUDY*

* The authors gratefully acknowledge the support of the Henry Lang Fellowship, Institute of Policy Studies, Victoria University of Wellington, toward the writing of this paper.

Fall, 2010

Saint Louis University Law Journal

55 St. Louis L.J. 21

Author

REBECCA PREBBLE** AND JOHN PREBBLE***

Excerpt



Introduction

A. The Rule of Law and Tax Avoidance
 
"The rule of law" is a compendious term for a number of related values that people generally think good laws should adhere to. A.V. Dicey's familiar formulation held that the rule of law requires "the absolute supremacy or predominance of regular law as opposed to the influence of arbitrary power." 1 It is theoretically possible to interpret this condition as requiring merely that there should be laws, as opposed to a series of isolated commands. Nevertheless, theorists writing since Dicey have supplemented Dicey's basic formulation with a number of additional requirements that the basic formulation logically must entail if it is to be of value. 2 In the present context, the most important of these is that the law should be capable of guiding people. In order to guide people, laws must be relatively clear and their application relatively certain; otherwise, no one will know what is permitted and what is forbidden. 3

That laws should be relatively certain seems at first to be a reasonable demand. Indeed, governments generally manage to ensure that their laws adequately satisfy this condition. However, the criterion has proven very difficult to satisfy when it comes to formulating rules to combat that tax avoidance.

Tax avoidance is a problem for every country. Avoidance is not evasion. Evasion means dishonestly reporting one's income. 4 For example, a cash business may understate its takings or fail to file any tax return at all. Avoidance is ...
 
 
If you are interested in obtaining a lexis.com® ID and Password, please contact us at 1-(800)-227-4908 or visit us at http://www.lexisnexis.com/.
Search Documents
 
eg., Environmental Insurance Coverage Under the Comprehensive General Liability Policy
 
 
 
 

Lexis® Web - The only search engine that delivers free web content specifically from legal sites validated by LexisNexis® attorney editors and includes tools for faster research and more relevant results.

 
LexisNexis Store
Research Now - Go to lexis.com
Connect the Dots - Free 1 hour webcast
Share. Network. Discover. - Go to LexisNexis Communities