Download This PaperGeneral Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The UK GAAR
GAARs - A Key Element of Tax Systems in the Post-BEPS World, 2016
WU Institute for Austrian and International Tax Law - Tax Law and Policy Series, 2014
24 Pages Posted: 26 Apr 2016
Date Written: March 8, 2016
Abstract
This book chapter discusses the background to the UK General Anti-Avoidance Rule, analyses the wording of the legislation and looks at its relationship with double taxation treaties and EU and OECD developments.
Keywords: Tax Avoidance, General Anti-Avoidance Rule, BEPS
JEL Classification: H2, K34
Suggested Citation: Suggested Citation
Freedman, Judith, General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The UK GAAR (March 8, 2016). GAARs - A Key Element of Tax Systems in the Post-BEPS World, 2016, WU Institute for Austrian and International Tax Law - Tax Law and Policy Series, 2014, Available at SSRN: https://ssrn.com/abstract=2769554 or http://dx.doi.org/10.2139/ssrn.2769554
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