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Article
Tax Transplants and Local Culture: A Comparative Study of the Chinese and Canadian GAAR
Theoretical Inquiries in Law. Volume 11, Issue 2 (2010), p. 655-686.
  • Jinyan Li, Osgoode Hall Law School of York University
Document Type
Article
Publication Date
1-1-2010
Keywords
  • Canada,
  • China,
  • GAAR,
  • General Anti-Avoidance Rule,
  • judicial attitudes,
  • legal system,
  • tax avoidance,
  • tax law,
  • taxpayer attitudes
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.
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Creative Commons License
Creative Commons Attribution-Noncommercial-No Derivative Works 4.0
Citation Information
Li, Jinyan. "Tax Transplants and Local Culture: A Comparative Study of the Chinese and Canadian GAAR." Theoretical Inquiries in Law 11.2 (2010): 655-686.