Sham transactions / Edwin Simpson and Miranda Stewart.

Format:

Book

Author/Creator:

Simpson, Edwin, author.

Stewart, Miranda, 1968- author.

Language:

English

Subjects (All):

Taxation--Law and legislation.

Taxation.

Fraud--English-speaking countries.

Fraud.

Illegal juristic acts--English-speaking countries.

Illegal juristic acts.

Fictions (Law)--English-speaking countries.

Fictions (Law).

Physical Description:

1 online resource

Place of Publication:

Oxford, England : Oxford University Press, [2013]

Language Note:

English

Summary:

This title draws together the law on shams across the broad range of fields in which it occurs including tax, trusts company, contract, tenancy, and employment law. The book features contributions from first class scholars and practitioners, as well as incisive comparative analysis by the editors.

Contents:

1: Miranda Stewart and Edwin Simpson: Introduction : What is the Sham 'Doctrine'?

2: Mike McNair: Sham: Early Uses and Related and Unrelated Doctrines

3: Miranda Stewart: The Judicial Doctrine of Sham in Australia

4: Joshua Blank and Nancy Staudt: Sham Transactions in the United States

5: Edwin Simpson: Sham and Purposive Statutory Construction

6: Susan Bright, Hannah Glover and Jeremias Prassl: 'Shams' in Tenancy Agreements

7: Matthew Conaglen: Sham and Trusts

8: Nicholas Le Poidevin: Sham and Trusts: A Practitioner's Perspective

9: Lord Neuberger: Sham Doctrine and Company Charges

10: Anne Davies: Sham Transactions in Employment Law

11: Robert Miles and Eleanor Holland: Shams and Piercing the Corporate Veil

12: Malcolm Gammie: Tracing the Boundaries of Sham and Ramsay

13: Shelley Griffiths and Jessica Palmer: Sham and Tax Avoidance: What Difference does a GAAR make? - a New Zealand Perspective

14: Glen Loutzenhiser: Trompe-l'oeil: Sham in the Canadian Tax Court

15: John Vella: Sham, Tax Avoidance and 'A Realistic View of Facts'

16: Michael Kirby: Sham and Tax Law: Coffee Beans, Trust Funds and Judicial Distaste.

Notes:

Bibliographic Level Mode of Issuance: Monograph

Includes bibliographical references and index.

Description based on print version record.

Description based on publisher supplied metadata and other sources.

ISBN:

0-19-150849-7

0-19-150850-0

0-19-177053-1

OCLC:

870284462