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• Katozian, N., Civil Law Course, General Rules of Contracts, Volume 3, Contract Effects, 9^th edition, Tehran: Anteshar Co., 2014
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• Safaei, S. H., Introductory Course in Civil Law, Volume 2, General Rules of Contracts, 22th edition, Tehran: Mizan Legal Foundation, 2015 (Persian)

2- مقالات

• Mohseni, S. and Mohammad Mahdi Ghabooli Dorafshan, “The Concept and Effects of Relative Nullity”, Journal of Knowledge and Development, 17(33), (2011) (persian)
• Rostami, V.,"POWER AND AUTHORITIES OF TAX ORGANIZATION IN IRANIAN TAX LAW". Law Quarterly, 38, 3, 2008, (persian)
• Rostami, V.; Cheraghi, R. and Amini, M., “The General Rules of Contracts and the Rules of Anti-avoidance and Anti-evasion Paying Taxes (Tax Fraud)”. J Tax Res. 28 (45) 220 (Persian)
• Shahniaie, A.. "The Bases of Statutory Interpretation of Tax law in Light of Judicial and Adminstrative Decisions". Public Law Studies Quarterly, 52, 1, 2022 (persian)
• Tavakol, M., "Aspects of a Tax-Legal decidion", Tax Quarterly, 47, 2007 (persian)

• Arnold, B. (2008). “A comparison of statutory general anti-avoidance rules and judicial general anti-avoidance doctrines as a means of controlling tax avoidance: Which is better? (What would John Tiley think?)”. In J. Avery Jones, P. Harris, & D. Oliver (Eds.), Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley,2008
• Avi-Yonah, R., Nicola Sartori and Omri Marian. Global Perspectives on Income Taxation Law. Oxford University Press, 2011
• Braithwaite, Valerie, Taxing Democracy: Understanding Tax Avoidance and Tax Evasion, Burlington: Ashgate, 2003
• Freedman, Judith, “Is Tax Avoidance “Fair”?, in C. Wales (ed.), Fair Tax: Towards a Modern Tax System”, London: Smith Institute, 2008
• Hans Kelsen, General Theory of Norms, Michael Hartney (trans.) New  York:  Oxford University Press, 1991
• Harris, Peter, Income Tax in Common Law Jurisdictions, New York: Cambridge University Press,2006
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• Schön, W., ‘Abuse of rights and European tax law’, in J. A. Jones, P. Harris and D. Oliver (eds), Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley. Cambridge: Cambridge University Press,2008
• Vanistendael, Frans, Legal Framework for Taxation, Tax Law Design and Drafting, volume 1; International Monetary Fund

• Cohen, S. Marc. “Aristotle on the Principle of Non-Contradiction.” Canadian Journal of Philosophy 16, no. 3 (1986
• Filipczyk, Hanna, “Why Is Tax Avoidance (Im)Moral? Ethics, Metaethics and Taxes”, Toruński Rocznik Podatkowy: October 27, 2014
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• Tanto, Viola, Abuse of law Doctrine in Tax aw, European journal of Social Science Education and Research, , Vol 7, Issue 3, September- December 2020
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• Canada Trustco Mortgage Co v. Canada, 2005 2 S.C.R. 601 (Supreme Court of Canada).
• Canada Trustco Mortgage Co. v. The Queen, [2005] 5 C.T.C. 215 (S.C.C.) (“Canada Trustco”).
• Challenge Corporation Ltd v. CIR [1986] 2 NZLR 513, 562
• Commisioner of Inland Revenue v Gerard [1974] 2 NZLR 279, 280 (CA)
• Cridland v Federal Commissioner of Taxation, HCA 61, (1977) 140 CLR330
• Elmiger v Commissioner of Inland Revenue6
• Furniss v. Dawson, 1 All E.R. 530 (1984) (HL, UK).
• Gregory v. Helvering :: 293 US 465 (1935)
• Hall v Woolston Hall Leisure Ltd )2000(
• Higgins v Smith, 308 U.S. 473 (1940), 476–7
• n W T Ramsay Ltd v. IRC [1982] AC 300
• Napier v The National Business Agency )1951(
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د- سایتهای اینترنتی

• HMRC, “Tackling Tax Evasion and Avoidance” (March 2015), 6, available at www.gov.uk/government/ publications/tackling-tax-evasion-and-avoidance

هـ - قوانین

• 7701(o) of the United States Internal Revenue Code
• Finance Act 2013 Part 5, General Anti-Abuse Rule, ss 206–15
• Section 99 of NZ’s Income Tax Act 1976