ethics & philsophy of tax, legal rights. Problem identification & solution - political & operational. New norms & standards, etc. etc. etc.
Key Q seems to be around defin of 'abuse' - e.g. UN HR Expert assumes 'spirit of the law' but judges do not see separate spirit & law on taxpic.twitter.com/I6ztPCtPjc
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Depends on whether there are GAAR or not.
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almost every country has GAAR and/ or judicial doctrine now
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