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[personal profile] andrewducker

Date: 2011-11-22 02:42 pm (UTC)
From: [identity profile] philmophlegm.livejournal.com
(This might be the stage at which I should point out that although I'm an FCA, I don't work in tax...)

Off the top of my head, Australia has had a GAAR for years. Brief internet research reveals that Canada and New Zealand also have them.

I was able to find this article on the sometimes difficult history of GAAR in Australia, which illustrates my point:

http://www.nortonrose.com/news/31251/claire-falkner-the-tax-journal-the-australian-gaar-experience-uncertain-outcomes

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