Ireland's General Anti-Avoidance Rule and the Rule of Irish Law
1.4 Doctrine39 of Certainty in Taxation
Lord Hoffmann noted in his – British Tax Review40 article “…as experience with…general anti-avoidance legislation has shown, the...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.