您好,欢迎访问三七文档
当前位置:首页 > 商业/管理/HR > 企业财务 > 一般反避税条款制定的必要性王晶
320(6),:;,,,,,,,,;,(),,,,,,321¹,((R:(1Anti~AiCeFles)(R),,,,,,,???,;?,,,,,,,GAARSAAR,GAAR,,GAAR,GAAR,¹,,,,,322(6),,¹º;»,,,,,,,GAAR:¼,GAAR,,,,,,,½(),,:¹,,,,GAAR,,,:,,19%,24º,,GAAI,,23»,2328¼:(2),2003,246½,,323,,¹,,Ranlsayº,(thefiscalnulhtyprincinle),,,»,,,¹Graelne5.(per,BunessPuSe,hnomicSubstance,andora1Shelte:InteationalEZ~cetheralAiAnceRules,SMULawReew,Winter,2001,P.86.º:Rany,,Ranythnlead,,,n%Ranly,,Ry,O,22%,R1y22%,,(11yCthndyth-ny,(t,Rany,Ran,,,,2070TIeofwtnter,,(T1nJU-typiple)Ranywter,,,W.T.Ranwltd.v.IRC198111Al7520»:(2),03,245268324(6),,,,,,,¹,,,,,,,,,G((,,,,Uº()GAAR,(GAAR),,,,»,,,,,,¹Graeme5.(per,ThemesandIssuesinTaxSimplification,11Austl.TxF.417(1994).º»:,,,200389325¹,GAAR,(rdi~yfamilvorrcialdealings),GAARº,,,,R,,:,()»GAAR,(ncey~)¼,,¹,:,20036ºGraenle5.()r,Busi,,esPu,,n,zicSubstance,and,ratehJ.:InrZt~1EZecel~1Anti,ceRules,SMULawReew,Winter,2001,P.93.»,,,,,,::.2002,785¼Graeme5.QxPer,BsinessP,,micsbstace,andrate.elters:Interat~l{rZenceth~1AntiAdnceRules,SMLJLwReview,Winter,2001,P.85.326(6),GAAR,,(GAAR,,,,,¹GAAR,GAAR,,,,,,,º,,,;,,,,,¹::,2002,749º:(4).,2001,151152327¹,,,,;,;,,,,º,,,»,,,,GAAR,,200253Mathewetal.v.TheCeen(fo~rlyknownasGregry)MathewOSFCHoldingsLtd.v.TheQueen,2001DTC5471(F.C.A.),Mathew,GAAR,GAAR((,GAAR,GAAR,,,GAAR¹:,(1),2002,284299º:,,1994,9»:,19985328(6);,245198252,GAAR,GAAR(impermissiblyvague)245245,245,,,,7GAAR,,,7,GA,,,,,245,,,,,,(R,,,¹¹Vdlerie-lrlChemeski,0susarteralle,nadianCu~tl,axJuly,2002vol.12,number10329,,(,,¹,,º,,GAAR,,,,,,,,,,,,;,,,,,,GAAR,¹º,,,,Valerie--AnCherneski,supralote¹330(6),,,,,¹,GAAR,,GAAR,,,,GAAR()ºG,,»,(,1.(TaxAvoidanceAct),¼¹::,2002,750771º,,,,,»,HughJ.Ault,mrati*income-tion:Astrcturalanalysis,KluwerLwInternationall997,pps154;FransVanistelldael,ZFra~rkforTZution,SeeVietorThuronyied.,bignandjZing(.1),InternatiorlMonetaryFund1996,pp.3544¼,,1991,19921991,1994,1995::,1998,4653331GAAR,:(l);(2),;(3),,,,(liftithe-veilconct)2.56GAARGAAR,,,GAAR,GAAR,,,,,,,(,,GAAR,,GAAR¹3.42:,,GAARº(hierarchy),¹:,,149162º:,198554561992,332(6),,,,,,42,,(l)(strueture)()(inadequate);(2);(3),,,,¹,4.Westminster,,lkeofwestminster,1981,,,,1981,,º,GAAR20,25GAAR(),6¹HughJ.Ault,:rati,incomeaJtio:Astrucr:ralanalysis,KluwerlwInternational1997,P.70.ºGeoffreyLelI1&CynthiaColernan,ltionlawiAustral,Butter-worthsl994,PP.877878.333GAAR¹5.1984,,1984,,StubartInvestnlents,:(theobjectoftheActandthein-tentionofParliament)1987,1995:,198819981010300(3AAR,3ºGAAR(aggressivetaxplang),CAAR,6.(((~issioner),GAAR,,,¹(raerne5.GlPer,BusinessPurse,domicSubstance,andrate1Shelzers:InternarionalErren,thneralAntiAnceRules,SMULawReview,Winter,2001,P.127ºnadianaJFountio,,1998bnferenceRePort,1998.334(6)¹Gregry,(oonstructivein~eor~ership);(continuityofbusinessenterprise);(stt~tiondoctrine),7.,westminsterwestlninste:RamsayGordonB~1997(3AAR,(º199810»GAAR(InstituteforFiscalStudies)¼1999GAARGAAR19993,,,¹GraelneS,Or,Bu~Pu,nicSubznce,andrralters:InterlatioZceothneralAntinceRles,SMLILawReview,Winter,2001,pp.8489.ºGordonBwn,5?ecattheHOuseofmnzon:,Hansard,JulyZ,1997.Hesaid:Agove~t~ttedtotheproperfundingofPublicsemcesUnottoleratethe~daneeoftaxatlonandwe11berelentlinourwaragalnttaxavoidanee.1haveInstruetedtheIn-1ldRevenuetoryoutade-ranglreviewoftaxavoidanee,thaviewtofurtherlisla-tioninfutureFinanceBills.1havespecifleallyaskedtheRevenuetoconsiderageneralanti-avoidaneerule.TheannouncernentwasfollowbyafurtharexPlanatlonbytheFinanceSeere-tary»IandRevenue,AGeneralAntiAinceRuleforts:nsultati,ru~t(1998).¼InstituteforFiscalStudies,Ace:ARtheaxwRevm-mit(1997).335¹8.,,,34,,(thetheoryofabuseoflaw)(abnomlal~age-mentdecisiondoctrine)9.,,1987º,,,,,,,,,,GAAR,SAARGAAR,GAAR,,GAAR;,GAAR,;¹Graeme5.Cboper,Bu~Pu,~icSubstance,and6rateelters:InterationalricethGneralAntiAnceRles,SMULwReew,Winter,2001,P.90.º:,1995,222336(6),,R,,SAAR,GAAR,GAARGAAR,,,,GAAR(),GAARSAAR(SAAR)(2003]8),GAAR,,,,,GAAR;SAAR(,,,SAAR,SAAR,:,,,SAAR¹¹:,2002,233337,,,,,8,,,,,,SAAR,,,,,,,¹,,,,º,,,GAARSAAR,,,;,,,,,GAAR;SAAR,,GAAR,SAAR¹Graeroe5.0per,BusessPurse,nicSubtace,andCo,ratezShelters:Inteationalrrceotll~2AntiAdnceRules,SMLLawReview,Winter,2001,P,95.ºGra~5.CPer,6ict,,alle5andch~theoleoflawdti-ancerules,taxavoidarleeandtheruleoflaw,ed.ByGraerne5.0lr,P.40.338(6);SAAR,GAAR,,¹º(),,,1981528177A177G,260,GAAR1981(theActSInteretationAct),15A13,»1981610,¼20007,½¹N.:,,2002,83105º:,19984»GeoffreyLehnIln&Cthialernan,bJtionlawinAustralia,Butte,rths1994,P.910.¼:,19972½339,,,,,,,,,,,,,,:,,,,,,,,,,Rmsay,,,,,,,,¹,GAAR,,¹:(2),2003,246340(6)()1.,(l),,,?¹:,;,GAAR,,,,,,,,º,((7,,,,,»,¹:,,,1989,83º:,,1979»:,2000,27341,,,,,,,¹,,,;,,,,,º,(),,,,,»,,,,GAAR,,,¼,½¹:,2000,334335ºtsteuerunehJd19dlschaftheM,5.25,:,,19791t:,26,A,,,;,,,,,»:,2000,336¼:,713733½,342(6)51,,,,,,,,,(2),(?,,?,,,,,,,,,GAAR,,,,,,,,,,,343¹;º,,»,,,,(),,,¼½,,,,62,,,¾,,,,,¹:,,1979ºJ:,,l1984,49»,,;,,,,,,:,19985¼:,2003½:,26¾K~,Steuerrechtll~inerTe,3.Aun.,1973,s.n4.:,2001,224344(6)¹,,,,,GAAR,,,,,,,,,(3),,º,,westmlnsterR~yFurniss(ThefiscalmillityPrinciple)Craven,,,RanSaywestmin-ster,CravenRamsay,,:,¹Tipkeang,Steuerrecht,5.124.,225º345,(~iesubstance)(busi~puSe)(substan
本文标题:一般反避税条款制定的必要性王晶
链接地址:https://www.777doc.com/doc-1179092 .html