The civil liability of tax advisors

被引：0
|
作者：
Morfuni, V. A.
机构：
来源：
AUSTRALIAN TAX REVIEW | 2005年 / 34卷 / 03期
关键词：
D O I：
暂无
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
Practitioners are required to give advice on tax-related matters on an ever-increasing basis. In doing so, they expose themselves to civil liability in respect of that advice. This article discusses the exposure of the tax advisor to civil liability in tort, contract and statute in respect of this advice. It also discusses some of the pitfalls unwary practitioners may fall into when giving advice in relation to tax matters and the manner in which such pitfalls may be avoided.
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页码：131 / 153
页数：23
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