Sham Transactions

Vella, John (2008) Sham Transactions. Lloyd's Maritime & Commercial Law Quarterly, 4. pp. 488-512.

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Abstract

This article deals with sham transactions. It starts off by establishing some basic groundwork on shams, before engaging more specifically with two questions that have recently come to the fore both in cases and in academic debate. The first concerns the relevance of an intention to enforce and of actual enforcement in the search for the true intention of the parties. The second considers whether a variant notion of sham, often called a pretence, is justified or even necessary.

Item Type: Article
Keywords: taxation law
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 24 Feb 2012 16:16
Last Modified: 23 Oct 2015 14:06
URI: http://eureka.sbs.ox.ac.uk/id/eprint/1624

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