TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, November 12, 2013

Sham Transactions (Oxford University Press)

ShamSham Transactions (Edwin Simpson & Miranda Stewart, eds.,  Oxford University Press 2013):

Part I: Context and History
1. Introduction: What is the Sham 'Doctrine'?, Miranda Stewart & Edwin Simpson
2. Sham: Early Uses and Related and Unrelated Doctrines, Mike McNair
3. The Judicial Doctrine of Sham in Australia, Miranda Stewart
4. Sham Transactions in the United States, Joshua Blank & Nancy Staudt
5. Sham and Purposive Statutory Construction, Edwin Simpson
Part II: Sham Transactions
6. 'Shams' in Tenancy Agreements, Susan Bright, Hannah Glover & Jeremias Prassl
7. Sham and Trusts, Matthew Conaglen
8. Sham and Trusts: A Practitioner's Perspective, Nicholas Le Poidevin
9. Sham Doctrine and Company Charges, Lord Neuberger
10. Sham Transactions in Employment Law, Anne Davies
11. Shams and Piercing the Corporate Veil, Robert Miles & Eleanor Holland
Part III: Taxation and Artificiality
12. Tracing the Boundaries of Sham and Ramsay, Malcolm Gammie
13. Sham and Tax Avoidance: What Difference does a GAAR make? - a New Zealand Perspective, Shelley Griffiths & Jessica Palmer
14. Trompe-l'oeil: Sham in the Canadian Tax Courts, Glen Loutzenhiser
15. Sham, Tax Avoidance and 'A Realistic View of Facts', John Vella
16. Sham and Tax Law: Coffee Beans, Trust Funds and Judicial Distaste, Michael Kirby

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Paul, from the title I assumed that this was another legal education post. Zing!

Posted by: Bobby Dobb | Nov 12, 2013 7:51:04 AM