Zobrazeno 1 - 10
of 52
pro vyhledávání: '"David G. Duff"'
Autor:
David G. Duff
Publikováno v:
Canadian Tax Journal/Revue fiscale canadienne. 68:579-611
In addition to the requirement of a tax benefit or advantage, the application of most modern general anti-avoidance rules (GAARs) turns on two elements: a "subjective element," which considers the purpose for which the transaction or arrangement resu
Autor:
David G. Duff
Publikováno v:
SSRN Electronic Journal.
In addition to the requirement of a tax benefit or advantage, the application of most modern general anti-avoidance rules turns on two elements: a so-called "subjective element" which considers the purpose for which the transaction or arrangement res
Autor:
David G. Duff
Publikováno v:
Capital Gains Taxation. :141-167
Autor:
David G. Duff
Publikováno v:
SSRN Electronic Journal.
Among the many contributions that Judith Freedman has made to tax law and policy in the United Kingdom and around the world, one of the most sustained and significant involves the regulation and taxation of small business. This article reviews Profes
Autor:
Benjamin Alarie, David G. Duff
Publikováno v:
SSRN Electronic Journal.
Predictable statutory interpretation helps ensure the reliable operation of contemporary systems of taxation. Tax liabilities that are not clearly expressed and articulated by legislatures lead to over-reliance on litigation as a means to enforce and
Autor:
David G. Duff
Publikováno v:
Philosophical Foundations of Tax Law
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1b2204f15b8b0d38ef23b433382ab259
https://doi.org/10.1093/acprof:oso/9780198798439.003.0008
https://doi.org/10.1093/acprof:oso/9780198798439.003.0008
Autor:
David G. Duff
Publikováno v:
SSRN Electronic Journal.
Among the purposes of a tax system, it is generally accepted that one role is to implement a society’s conception of distributive justice. Indeed, if justice is, as John Rawls famously declared, “the first virtue of social institutions,” distri
Autor:
David G. Duff
Publikováno v:
University of Toronto Law Journal. 61:73-117
A decade after the bombing of Air India Flight 182 in June 1985, many Canadians were shocked to learn that the Babbar Khalsa Society – a militant organization dedicated to the establishment of an independent state in northern India, members of whic
Autor:
David G. Duff
Publikováno v:
University of Toronto Law Journal. 57:525-579
The article examines the contributions of Supreme Court Justice Frank Iacobucci in the Canadian tax jurisprudence. The traditional Anglo-Canadian and American judicial approaches to tax statutes was taken into account. Key information about significa