Research Paper Number

4/2015

Tax Transplants and Local Culture: A Comparative Study of the Chinese and Canadian GAAR

Previously published in Theoretical Inquiries in Law.

Document Type

Article

Publication Date

2015

Keywords

Canada; China; tax law; tax avoidance; GAAR; legal system; judicial attitudes; taxpayer attitudes; General Anti-Avoidance Rule

Abstract

This Article discusses, compares, and analyzes the transplanted General Anti-Avoidance Rule (GAAR) in China and the GAAR in Canada. It demonstrates the similarity between the GAARs on paper and the divergence between the GAARs in action. It argues that the divergence is largely attributable to the differences between Canada and China in the general legal system, legal institutions, judicial and taxpayer attitudes towards tax avoidance, and the ideology of tax avoidance.

This document is currently not available here.

Request a copy that is accessible using assistive technology (link opens in a new window)

Share

COinS