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General Anti-Avoidance Rules, the only book considering the rules from transnational, international, and EU perspectives, provides a specific and practical diagnosis of the General Anti-Avoidance Rules (GAARs) by a comparison of rules in various countries, the normative evolution at international and European level, and the interpretation of these rules by the courts. Any recognition of the conflict between tax collection and taxpayers’ rights inevitably raises the thorny issue of tax avoidance. Battling tax avoidance has become one of the pillars of tax policy at every governmental level, and thus, an exhaustive analysis of the scope and implications of the new GAARs is urgently required.
What’s in this book:
The book offers an in-depth analysis of the following aspects:
How this will help you:
In its detailed analysis of the regulatory advances in the field of GAARs, the author offers cogent proposals that will pierce through the complexities and imprecisions of the GAARs. The issues and solutions addressed in this book will prove invaluable to tax practitioners, tax authorities, policymakers, courts, and academics, providing them with clarity, security, and greater certainty in the application of the GAARs.
