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- W1984682637 abstract "This Article discusses, compares, and analyzes the transplanted General Anti-Avoidance Rule (GAAR) in China and the GAAR in Canada. It demonstrates the similarity between the GAARs on paper and the divergence between the GAARs in action. It argues that the divergence is largely attributable to the differences between Canada and China in the general legal system, legal institutions, judicial and taxpayer attitudes towards tax avoidance, and the ideology of tax avoidance." @default.
- W1984682637 created "2016-06-24" @default.
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- W1984682637 date "2010-07-19" @default.
- W1984682637 modified "2023-09-28" @default.
- W1984682637 title "Tax Transplants and Local Culture: A Comparative Study of the Chinese and Canadian GAAR" @default.
- W1984682637 hasPublicationYear "2010" @default.
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