This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very...

This volume presents a new approach to today's tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in the academic tax literature — which is filtering into everyday discussions of tax law...

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...

In China, tax legislation does not pursue traditional taxation legalism based on the concept of ‘people's freedom and state intervention' due to the current system of shared legislative power under the centralized government with appropriate delegation. Therefore, the laws and rules on...

‘Tax avoidance is a taxpayer's course of action in line with the letter but contrary to the spirit of the law'. Definitions phrased along these lines can be found in many policy statements and legal provisions. They are common, but nonetheless problematic. It is the ‘spirit of the law' part...

In the ever-growing tide of international tax literature, the issue which figures the most is prohibiting/relieving double taxation. It is only ironical that this issue which finds itself as the center-stage of international tax arena is not just neglected but instead more-often-than-not...

Legal fictions have been included in various tax laws in many countries. In respect of tax treaties, they may give rise to various questions, such as:• Does the inclusion of a legal fiction in a national tax law after the conclusion of a tax treaty constitute tax treaty override?• Does the...

Increasingly, political pressures to enact tax legislation impact the budget process, with enduring consequences that sometimes reach beyond tax law. Most recently, partisan conflict over the 2017 tax legislation challenged fundamental aspects of the budget process — such as the length of...

In the Goods and Services Tax (GST) laws, the tax-administration is entrusted with the power to effect ‘provisional attachment to protect revenue in certain cases’ wherein “any property, including bank account” can be attached provisionally by the tax-administration during the pendency...