Tax avoidance and the law / Selina Keesoony.

Format:

Book

Author/Creator:

Keesoony, Selina, author.

Contributor:

Taylor & Francis eBooks

Rosengarten Family Fund.

Series:

Routledge research in tax law

Language:

English

Subjects (All):

Tax evasion--Law and legislation--Great Britain.

Tax evasion.

Tax evasion--Law and legislation--English-speaking countries.

Physical Description:

1 online resource

Edition:

First edition.

Place of Publication:

Abingdon, Oxon ; New York, NY : Routledge, 2022.

Biography/History:

Selina Keesoony has lectured law at Brunel University London for over five years. She has also lectured law at SOAS, University of London. Selina completed her law degree at Brunel University. Following this, she pursued an LLM in international and comparative tax law at BPP Law School. While undertaking her master's, she secured a studentship from Brunel University to undertake a PhD in tax law. Selina was awarded the Vice Chancellor's Prize for Doctoral Research following the completion of her PhD. She has since completed the Legal Practice Course.

Contents:

Introduction

Defining motive, purpose and intention

A move towards motive, intention and purpose

The GAAR provisions analysed

General anti-avoidance legislation in other jurisdictions

Discretion

Criticisms of the GAAR

Was the GAAR needed?

Conclusion and recommendations for reform.

Notes:

Based on the author's thesis (doctoral - Brunel University, 2017) issued under title: Motive, intention and purpose and the UK general anti-abuse rule.

Includes bibliographical references and index.

Electronic reproduction. London Available via World Wide Web.

Print version record.

Local Notes:

Acquired for the Penn Libraries with assistance from the Rosengarten Family Fund.

Other Format:

Print version: Keesoony, Selina. Tax avoidance and the law.

ISBN:

9781003080473

1003080472

9781000598445

1000598446

9781000598384

1000598381

Publisher Number:

40031317120

Access Restriction:

Restricted for use by site license.