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"Is There a Need for General Anti-Avoidance Legislation in the United Kingdom?"
1
[1994] British Tax Review 647
C Masters
British Tax Review
United Kingdom
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"The Spin of a Coin - in Search of a Workable GAAR"
(2000) 3 (3) Journal of Australian Taxation 232
Dabner, Justin
Australia
circa
2000
AustLII
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