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

Authors

Jinyan Li, Osgoode Hall Law School of York UniversityFollow

Document Type

Article

Publication Date

2010

Source Publication

Theoretical Inquiries in Law. Volume 11, Issue 2 (2010), p. 655-686.

Keywords

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

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.

Comments

Journal can be accessed here.

Repository Citation

Li, Jinyan. "Tax Transplants and Local Culture: A Comparative Study of the Chinese and Canadian GAAR." Theoretical Inquiries in Law 11.2 (2010): 655-686.

Creative Commons License

This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.