General 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

See all articles by Judith Freedman

Judith Freedman

University of Oxford - Faculty of Law; Oxford University Centre for Business Taxation

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

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

Judith Freedman (Contact Author)

University of Oxford - Faculty of Law ( email )

Worcester College
Walton Street
Oxford, Oxfordshire OX1 2HB
Great Britain

Oxford University Centre for Business Taxation ( email )

Said Business School
Oxford, Oxfordshire OX1
United Kingdom

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