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).

Osgoode Legal Studies Research Paper No. 04/ 2015

33 Pages Posted: 20 Jul 2010 Last revised: 28 Jan 2015

See all articles by Jinyan Li

Jinyan Li

York University - Osgoode Hall Law School

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

Li, Jinyan, Tax Transplants and Local Culture: A Comparative Study of the Chinese and Canadian GAAR (July 19, 2010). Li, J. (2010). Tax Transplants and Local Culture: A Comparative Study of the Chinese and Canadian GAAR. Theoretical Inquiries in Law, 11(2)., Osgoode Legal Studies Research Paper No. 04/ 2015, Available at SSRN: https://ssrn.com/abstract=1645336

Jinyan Li (Contact Author)

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
416-736-5025 (Phone)

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