scholarly journals When It Comes to General Anti-Avoidance Rules, is Broader Better?

2021 ◽  
Author(s):  
◽  
Stella Kasoulides Paulson
Keyword(s):  
United Kingdom ◽  
New Zealand ◽  
High Threshold ◽  
The United Kingdom

<p>This paper examines the proposition that general anti-avoidance rules achieve their purpose better when drafted in broad terms. Several jurisdictions have included misuse and abuse requirements in their GAARs in order to provide certainty and a high threshold for the GAAR’s operation. Others have enumerated their GAAR to add precision and certainty to its terms. While misuse and abuse requirements and enumeration have the appearance of adding precision to an uncertain area of law, in practice this is doubtful. The general anti-avoidance provisions of four jurisdictions are compared, namely Australia, Canada, New Zealand and the United Kingdom. This article comes to two conclusions; that adding a misuse and abuse requirement to a GAAR does not significantly alter the substance of the inquiry; and that adding further details and precisions to a GAAR does more harm than good. These two conclusions promote the main proposition of this paper, that general anti-avoidance rules work best when drafted in broad terms. The international trend is heading towards more enumerated general anti-avoidance provisions; this paper aims to counter some of the arguments in favour of that trend.</p>

scholarly journals When It Comes to General Anti-Avoidance Rules, is Broader Better?

2021 ◽  
Author(s):  
◽  
Stella Kasoulides Paulson
Keyword(s):  
United Kingdom ◽  
New Zealand ◽  
High Threshold ◽  
The United Kingdom

<p>This paper examines the proposition that general anti-avoidance rules achieve their purpose better when drafted in broad terms. Several jurisdictions have included misuse and abuse requirements in their GAARs in order to provide certainty and a high threshold for the GAAR’s operation. Others have enumerated their GAAR to add precision and certainty to its terms. While misuse and abuse requirements and enumeration have the appearance of adding precision to an uncertain area of law, in practice this is doubtful. The general anti-avoidance provisions of four jurisdictions are compared, namely Australia, Canada, New Zealand and the United Kingdom. This article comes to two conclusions; that adding a misuse and abuse requirement to a GAAR does not significantly alter the substance of the inquiry; and that adding further details and precisions to a GAAR does more harm than good. These two conclusions promote the main proposition of this paper, that general anti-avoidance rules work best when drafted in broad terms. The international trend is heading towards more enumerated general anti-avoidance provisions; this paper aims to counter some of the arguments in favour of that trend.</p>

A Comparative Study of the State of Ethics in Youth Work Practice in Jamaica, Australia, New Zealand and the United Kingdom

2019 ◽  
Vol 16 (2) ◽  
Author(s):  
Cleopatra Monique Parkins
Keyword(s):  
United Kingdom ◽  
New Zealand ◽  
Code Of Ethics ◽  
Critical Role ◽  
Work Practice ◽  
Primary Data ◽  
Youth Work ◽  
Youth Workers ◽  
Ethical Practices ◽  
The United Kingdom

Even though youth work has played a critical role in fostering the holistic development of today’s youth, much controversy has surrounded the practice. Nevertheless, youth workers are slowly being accorded professional status, and a code of ethics has been developed in some jurisdictions. Some states are still to adopt this code; consequently the credibility of youth workers and the sector in general sway with the wind. This article presents a comparative analysis of ethical practices of youth work in Jamaica, Australia, New Zealand and the United Kingdom, examining current trends in observing ethics and addressing ethical issues. In the case of Jamaica, the researcher used the non-probability convenience sampling technique and collected primary data from a questionnaire administered to a sample of youth workers. The perspective of the ministerial arm responsible for youth work in Jamaica was also captured through an interview. In the case of Australia, New Zealand and the United Kingdom, the framework of the profession and specifically matters pertaining to ethical practices were examined through the use of secondary data sources, which included reports on youth work practices in the selected countries. A mixed methodology was employed in analysing the data collected. The major findings of this study confirmed that advancing youth work as a profession is dependent on the acceptance and integration of a formal code of ethics, that youth workers must receive training on ethics and that a national youth work policy is important to guide youth work practice. In accordance with the findings, the researcher makes a number of recommendations and highlights notable best practices that may help with the overall professionalisation of the sector.

The International Law Standard in the Statutes of Australia and the United Kingdom

1979 ◽  
Vol 73 (4) ◽  
pp. 628-646 ◽  
Author(s):  
James Crawford
Keyword(s):  
United States ◽  
United Kingdom ◽  
New Zealand ◽  
International Relations ◽  
International Law ◽  
20Th Century ◽  
Foreign Affairs ◽  
Robert Wilson ◽  
The United Kingdom ◽  
International Role

In a series of articles in this Journal, Professor Robert Wilson drew attention to the incorporation of references to international law in United States statutes, a technique designed to allow recourse to international law by the courts in interpreting and implementing those statutes, and, consequently, to help ensure conformity between international and U.S. law. The purpose of this article is to survey the references, direct and indirect, to international law in the 20th-century statutes of two Commonwealth countries in order to see to what extent similar techniques have been adopted. The choice of the United Kingdom and the Commonwealth of Australia as the subjects of this survey is no doubt somewhat arbitrary (although passing reference will be made to the legislation of Canada and New Zealand). But the United Kingdom, a semi-unitary state whose involvement in international relations has been substantial throughout the century, and the Commonwealth of Australia, a federal polity with substantial legislative power over foreign affairs and defense -whose international role has changed markedly since 1901, do provide useful examples of states with constitutional and legislative continuity since 1901, and (as will be seen) considerable legislative involvement in this field.

A causal factors analysis of helicopter accidents in New Zealand 1996-2005 and the United Kingdom 1986-2005

2009 ◽  
Vol 113 (1148) ◽  
pp. 647-660 ◽  
Author(s):  
A. Majumdar ◽  
K. Mak ◽  
C. Lettington ◽  
P. Nalder
Keyword(s):  
United Kingdom ◽  
New Zealand ◽  
Civil Aviation ◽  
Logical Scheme ◽  
The United Kingdom ◽  
Factors Analysis ◽  
Accident Data ◽  
Operational Failures ◽  
Attention Failure ◽  
Operational Failure

Abstract Helicopter accidents cause many fatalities, and their avoidance is a major area of work for Civil Aviation safety authorities around the World. This paper uses helicopter accident data from the United Kingdom between 1986 and 2005 for 566 accidents and from New Zealand between 1996 and 2006 for 230 accidents to analyse helicopter accidents according to five categories of causes: airworthiness failure (engine); airworthiness failure (non-engine), operational failure, maintenance failure and mixed failure (i.e. operational and airworthiness combined). Factors associated with accidents, e.g. the engine types and weights of the helicopters involved; the nature of the operations and the phase of flight of the helicopter are also analysed. Operational failures were further analysed by Human Factors Analysis and Classification Scheme (HFACS) and airworthiness failures by a logical scheme of helicopter components. The results indicate that operational failures, especially due to unsafe acts, are the major cause of accidents in both countries followed by airworthiness causes. Light single piston helicopters are by far the major group associated with accidents in both countries, with few accidents for twin turbine helicopters. The majority of accidents were in non-public operations with few in public operations and in both countries, the cruise/flight/circuit phase has the largest number of accidents. Further analyses indicated statistically significant associations: type of helicopter and the cause of accidents; type of helicopter and the phase of flight; cause of accidents and nature of flights; cause of accidents and phase of flights; training flights and inadequate supervision; landing and procedural error and cruise and attention failure.

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