This paper examines the introduction of the General Anti-Avoidance Rule (GAAR) into the Ugandan tax system in order to combat tax avoidance and evasion. The paper argues that the introduction of the GAAR has had a positive effect on revenue collection and curtailed tax avoidance and evasion in Uganda. It also suggests that the implementation of the GAAR has been hampered by inadequate legal and institutional structures and a lack of public awareness. Furthermore, the paper highlights the need for further reforms and a better understanding of the complexities and implications of GAAR in order to ensure its successful implementation and enforcement.
The Income Tax Act 58 of 1962 makes provision for the taxation of taxpayers under the new General Anti Avoidance Rule (GAAR) which is encompassed in section 80A- 80G. This research basically deals with the analysis of the new general anti avoidance rule. Each provision is critically analysed. An anti avoidance rule has been part of the South African legislation since 1941, in section 90 of the Income Tax Act. Section 103 was later introduced to deal with the provisions of the anti avoidance rule because section 90 had proved to be insufficient to combat tax abuses. However, section 103 was repealed and replaced by the current section 80A (under discussion) because it proved to be an inconsistent and ineffective deterrent to the increasing form of tax arrangements. Furthermore, it was stated that it was not in line with international standards and developments, hence resulting in the introduction of section 80A-80G in 1996. The aim of this research is to determine whether the new rule is an effective deterrent for abusive tax abuses by the taxpayers. Furthermore, it aims at investigating whether the new general anti avoidance rule has been phrased in clear, unambiguous terms so as to ensure that the taxpayer, the Commissioner and the courts are clear as to what each provision entails. In general each of the provisions of section 80A of the New General Anti Avoidance is analysed. The research deals with the meaning of the terms arrangement, thereafter tax benefit, 'sole and main purpose, commercial substance, and lastly, misuse and abuse of the provisions of the Act. The analysis of each of the provisions is aimed at determining whether the new general anti avoidance rule is clear and easy to understand. It aims at determining what constitutes an impermissible tax avoidance rule, which in the event that an arrangement or agreement is impermissible tax avoidance, would lead to the provisions of the GAAR being applicable. Furthermore, this research aims to determine whether the Act makes provision for, or rather explains in clear terms, what amounts to permissible tax avoidance. Lastly, after all the provisions are discussed, the research identifies the major weaknesses of the new GAAR and provides recommendations. It has to be noted that regardless of the fact that the new GAAR might have deficiencies, it is imperative that the legislature makes the provisions the GAAR clear by inserting sections in the Act, or replacing certain provisions in the Act where necessary and applicable, so as to ensure that the there is clarity and certainty when dealing with such provisions. Therefore this research is necessary to ensure that taxpayers are aware of the provisions which qualify as impermissible tax avoidance and when the arrangements they enter into are regarded as permissible. In addition, clarity is required to ensure that the taxpayer, the Commissioner and the courts understand exactly what the new GAAR entails, thus preventing the opening of the floodgates of litigation. Lastly, after all the provisions are discussed, the research identifies the major weaknesses of the new GAAR and provides recommendations. It has to be noted that regardless of the fact that the new GAAR might have deficiencies, it is imperative that the legislature makes the provisions the GAAR clear by inserting sections in the Act, or replacing certain provisions in the Act where necessary and applicable, so as to ensure that the there is clarity and certainty when dealing with such provisions. Therefore this research is necessary to ensure that taxpayers are aware of the provisions which qualify as impermissible tax avoidance and when the arrangements they enter into are regarded as permissible. In addition, clarity is required to ensure that the taxpayer, the Commissioner and the courts understand exactly what the new GAAR entails, thus preventing the opening of the floodgates of litigation. Copyright.
Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries. This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish between spillover effects through real decisions and through avoidance —and quantify the revenue impact of the latter. The results suggest that spillover effects on the tax base are if anything a greater concern for developing countries than for advanced—and a significant one.
This handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies with practical guidelines to establish a robust legal framework, organization, and procedures for administering revenue from these industries. It discusses transparency and how to promote it in the face of increasing demands for clarity and how developing countries can strengthen their managerial and technical capacity to administer these revenues.
General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with national legislators introducing or tightening GAARs, and with the European Union and OECD suggesting implementation of such rules, the topic seems more important than ever. The aim of this book is to give tax policymakers, tax authorities, tax courts and tax practitioners an idea of the various understandings of and approaches towards tax avoidance in 39 countries.
'Not tonight, darling, I've got a headache...' An estimated one in three couples suffer from problems associated with one partner having a higher libido than the other. Marriage therapist Michele Weiner Davis has written THE SEX-STARVED MARRIAGE to help couples come to terms with this problem. Weiner Davis shows you how to address pyschological factors like depression, poor body image and communication problems that affect sexual desire. With separate chapters for the spouse that's ready for action and the spouse that's ready for sleep, THE SEX-STARVED MARRIAGE will help you re-spark your passion and stop you fighting about sex. Weiner Davis is renowned for her straight-talking style and here she puts it to great use to let you know you're not alone in having marital sex problems. Bitterness or complacency about ho-hum sex can ruin a marriage, breaking the emotional tie of good sex.
What makes someone responsible for a crime and therefore liable tof punishment under the criminal law? Modern lawyers will quickly and easily point to the criminal law's requirement of concurrent actus reus and mens rea, doctrines of the criminal law which ensure that someone will only be found criminally responsible if they have committed criminal conduct while possessing capacities of understanding, awareness, and self-control at the time of offense. Any notion of criminal responsibility based on the character of the offender, meaning an implication of criminality based on reputation or the assumed disposition of the person, would seem to today's criminal lawyer a relic of the 18th Century. In this volume, Nicola Lacey demonstrates that the practice of character-based patterns of attribution was not laid to rest in 18th Century criminal law, but is alive and well in contemporary English criminal responsibility-attribution. Building upon the analysis of criminal responsibility in her previous book, Women, Crime, and Character, Lacey investigates the changing nature of criminal responsibility in English law from the mid-18th Century to the early 21st Century. Through a combined philosophical, historical, and socio-legal approach, this volume evidences how the theory behind criminal responsibility has shifted over time. The character and outcome responsibility which dominated criminal law in the 18th Century diminished in ideological importance in the following two centuries, when the idea of responsibility as founded in capacity was gradually established as the core of criminal law. Lacey traces the historical trajectory of responsibility into the 21st Century, arguing that ideas of character responsibility and the discourse of responsibility as founded in risk are enjoying a renaissance in the modern criminal law. These ideas of criminal responsibility are explored through an examination of the institutions through which they are produced, interpreted and executed; the interests which have shaped both doctrines and institutions; and the substantive social functions which criminal law and punishment have been expected to perform at different points in history.
The English Legal System provides a lively and approachable introduction for those new to the study of law. The textbook presents the main areas of the legal system and encourages students to critique the wider aspects of how law is made and reformed. Clearly structured in four parts, and designed to reflect the content of legal system courses, the book provides thorough and informative coverage of all main topics. The book includes features such as questions for reflection and viewpoint boxes to encourage students to engage critically with the subject and to be able to debate the controversial aspects of the legal system. Online Resource Centre Lecturer resources: - Test bank of 300 multiple-choice questions with answers and feedback Student resources: - Regular updates (available in text and podcast format) - Audio podcast by the author featuring an introduction to the book and online resource centre - Annotated web links - Glossary - Suggestions for practical activities - Video clips of students debating in seminars
