Not offered in 2008
The course examines the nature of tax avoidance and the responses by the legislature and the judiciary to such activities. Its aim is to critically evaluate the responses and draw some conclusions as to the appropriate mix between substantive tax reforms, specific and general anti-avoidance provisions and judicial approaches to interpretation. Finally, the course aims to examine specific types of tax avoidance practices and the relevant responses, in order to determine if certain practices are more appropriately dealt with by the legislature of the judiciary, and to determine the likely judicial responses under current trends.
One research assingment (6750 words): 90% and Class participation: 10%.