GAARs - a Key Element of Tax Systems in the Post-BEPS Tax World
Author: Michael Lang
Publisher:
Published: 2016
Total Pages: 840
ISBN-13: 9789087223588
DOWNLOAD EBOOKGeneral anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with national legislators introducing or tightening GAARs, and with the European Union and OECD suggesting implementation of such rules, the topic seems more important than ever. The aim of this book is to give tax policymakers, tax authorities, tax courts and tax practitioners an idea of the various understandings of and approaches towards tax avoidance in 39 countries.