In both Australia and the U.S., the tax anti-avoidance law has evolved to include two common doctrinal components. One component requires evidence of taxpayers' tax avoidance purpose. The other component protects transactions clearly contemplated by the tax statute against charges of tax...

Australia got its goods and services tax – its VAT – in 2000. It enacted GST legislation through ordinary political channels, without external pressure from a multinational organization, without the pressure of an extreme national fiscal crisis and without an unusual exercise of executive...