Text, Intent and Taxation in the United States, the United Kingdom and France
Document Type
Article
Publication Date
9-30-2020
Editor(s)
Nigar Hashimzade and Yuliya Epifantseva
ISBN
9780367656164
Publisher
Routledge
Language
en-US
Abstract
Along with an impressive evolutionary cross-comparison of the anti-avoidance approaches in the United States, the UK and France, this chapter provides several general insights that echo the previous parts of the Companion. In particular, it explores the similarities and divergence of the doctrines developed by courts when attempting to strike the balance between preserving the rule of law and giving the necessary tools to tax authorities to curb tax avoidance. This comparison is especially interesting in light of the different traditions of legislative-judicial interactions and doctrinal development in common law jurisdictions of the United States and the UK vis-à-vis the civil law system in France.
Recommended Citation
Steven Dean, Lawrence M. Solan & Lukasz Stankiewicz,
Text, Intent and Taxation in the United States, the United Kingdom and France
,
in
The Routledge Companion to Tax Avoidance Research
139
(Nigar Hashimzade and Yuliya Epifantseva ed.,
2020).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/3392
