Chapter
24
ANTI-AVOIDANCE PROVISIONS
A case for reform
There is over-reliance on specific anti-avoidance provisions
A strategy for reform
Adopt a more systematic approach to dealing with avoidance issues
Key policy issues
517
517
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518
What should be the general approach to anti-avoidance issues?
518
What specific issues require further examination?
523
515
Chapter 24
A case for reform
There is over-reliance on specific anti-avoidance provisions
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Chapter 24
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Chapter 24
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