{"title":"Practical Injustice in the Context of Private Tax Rulings","authors":"J. Azzi","doi":"10.2139/SSRN.3270092","DOIUrl":null,"url":null,"abstract":"This paper demonstrates that, notwithstanding conventional statutory and discretionary remedies, practical injustice nevertheless prevails whenever the Commissioner of Taxation makes a revised private ruling.","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"473 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Law & Society: Public Law - Tax eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.3270092","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This paper demonstrates that, notwithstanding conventional statutory and discretionary remedies, practical injustice nevertheless prevails whenever the Commissioner of Taxation makes a revised private ruling.
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