Tax Transplants and Local Culture: A Comparative Study of the Chinese and Canadian GAAR
Li, J. (2010). Tax Transplants and Local Culture: A Comparative Study of the Chinese and Canadian GAAR. Theoretical Inquiries in Law, 11(2).
33 Pages Posted: 20 Jul 2010 Last revised: 28 Jan 2015
Date Written: July 19, 2010
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.
Keywords: Canada, China, tax law, tax avoidance, GAAR, legal system, judicial attitudes, taxpayer attitudes, General Anti-Avoidance Rule
JEL Classification: K34
Suggested Citation: Suggested Citation