Exploiting Form in Avoidance by International Tax Arbitrage – Arguments towards a Unifying Hypothesis of Taxation Law

Journal

Author

Prebble, J.

Country

International

Published Date

January 19, 2011

Issue

Asia-Pacific Tax Bulletin 2011 (Volume 17), No. 1

DOI

https://doi.org/10.59403/2xf5xxg

Document

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This article, which is based on the inaugural address given at the IBFD Tax Lecture Series in Beijing, China, examines the basic foundations and nature of income tax law before going on to offer a unifying theory of taxation law.

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Exploiting Form in Avoidance by International Tax Arbitrage – Arguments towards a Unifying Hypothesis of Taxation Law