The Essential GAAR Manual PDF Download
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Author: William I. Innes
Publisher: CCH Canadian Limited
ISBN: 9781553676195
Category : Income tax
Languages : en
Pages : 316
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Book Description
Author: William I. Innes
Publisher: CCH Canadian Limited
ISBN: 9781553676195
Category : Income tax
Languages : en
Pages : 316
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Book Description
Author: William I. Innes
Publisher: CCH Canadian Limited
ISBN: 9781553675587
Category : Business & Economics
Languages : en
Pages : 262
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Book Description
Author: Gary Bauslaugh
Publisher: James Lorimer & Company
ISBN: 1459405064
Category : Law
Languages : en
Pages : 218
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Book Description
Canadians know that the jurors at a trial decide the defendant's guilt or innocence according to the law of the land. What they don't know is how far that right actually goes, and what the real power of juries is. Sometimes people -- even jurors -- wonder if a law or a judgment in a particular case is a just one. When the law seems wrong, we are told there is only one solution: change the law. In fact, though, in our legal system there is another remedy: When jurors decide that to question the fairness of applying the law in the case they are deciding may lead to a manifestly unfair and unjust result, they have the right not to apply that law. However, in Canada it is illegal and completely forbidden for a trial lawyer, or even a judge to tell jurors they have this right to nullify the law. In the Canadian justice system, jurors can hand down a verdict of not guilty even if the facts pointing to guilt are clear, even if the accused doesn't deny the facts, even if the judge tells the jurors to find the accused guilty. This centuries-old safeguard, which goes along with the principle of jury independence, has protected people's rights and freedoms and helped sweep away laws that ordinary citizens think are outdated and unjust. This power of juries is known to the legal community -- but is largely unknown by the general public -- until now. Gary Bauslaugh, author of Robert Latimer, A Story of Justice and Mercy (Lorimer, 2010), learned the specifics of this matter as a result of his research around the Robert Latimer case. In his new book, written for non-expert readers and citizens who have been summoned for jury duty, he tells the story of jury nullification from Quaker leader William Penn to the modern-day acquittal of Henry Morgentaler, who was charged with conducting abortions. Bauslaugh then lays out the arguments that some people make against jury independence and nullification, and makes his own argument in favour of these safeguards. He offers suggestions for jurors who may find themselves in a situation where their consciences are at odds with the law.
Author: Nancy McCormack
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 590
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Book Description
Author: Elizabeth Lumley
Publisher:
ISBN: 9780802040619
Category : Biography & Autobiography
Languages : en
Pages : 1450
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Book Description
Now in its ninety-seventh year of publication, this standard Canadian reference source contains the most comprehensive and authoritative biographical information on notable living Canadians. Those listed are carefully selected because of the positions they hold in Canadian society; or because of the contribution they have made to life in Canada. The volume is updated annually to ensure accuracy, and 600 new entries are added each year to keep current with developing trends and issues in Canadian society. Included are outstanding Canadians from all walks of life: politics, media, academia, business, sports, and the arts, from every area of human activity. Each entry details birth date and place, education, family, career history, memberships, creative works, honours and awards, and full addresses. Indispensable to researchers, students, media, business, government, and schools, Canadian Who's Who is an invaluable source of general knowledge.
Author: Peter Harris
Publisher: Bloomsbury Publishing
ISBN: 1509908390
Category : Law
Languages : en
Pages : 549
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Book Description
These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts – an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China.
Author: Nathalie Bravo
Publisher: Linde Verlag GmbH
ISBN: 3709411580
Category : Law
Languages : en
Pages : 536
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Book Description
An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions with EU primary law. Finally, the chapters encompassed in part four deal with selected issues related to CFC rules, including the compatibility of CFC legislation and tax treaties, the relationship between these rules and general anti-abuse rules, the implications of the proposed CCCTB Directive on CFC rules, alternative approaches to CFC legislation (such as the Global Anti-Base Erosion proposal of the OECD/G20), the interrelationship between CFC rules and transfer pricing legislation, and the balance between effective CFC rules and compliance burdens.
Author: John Sherman Porter
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 1668
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Book Description
American government securities); 1928-53 in 5 annual vols.:[v.1] Railroad securities (1952-53. Transportation); [v.2] Industrial securities; [v.3] Public utility securities; [v.4] Government securities (1928-54); [v.5] Banks, insurance companies, investment trusts, real estate, finance and credit companies (1928-54).
Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 1672
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Book Description
Author: Mr.Christophe J Waerzeggers
Publisher: International Monetary Fund
ISBN: 1513515829
Category : Business & Economics
Languages : en
Pages : 12
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Book Description
Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.
