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GAARs - A Key Element of Tax Systems in the Post-BEPS World
This book investigates the various understandings of and approaches towards tax avoidance in 39 countries.
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- Title:
GAARs - A Key Element of Tax Systems in the Post-BEPS World
- Series:
Volume 3 in the WU Series
- Editor(s):
- Michael Lang et al
- Date of publication:
May 2016
- ISBN:
978-90-8722-358-8
- Type of publication:
Print book
- Number of pages:
844
- Terms:
Shipping fees apply. View shipping information
- Price:
- EUR 150 / USD 180 (VAT excl.)
- tab_1
- Title:
GAARs - A Key Element of Tax Systems in the Post-BEPS World
- Series:
Volume 3 in the WU Series
- Editor(s):
- Michael Lang et al
- Date of publication:
September 2016
- ISBN:
978-90-8722-353-3
- Type of publication:
eBook in ePub format
- Number of pages:
844
- Other:
Please note: Adobe Digital Editions is required
- Price:
- EUR 120 / USD 144 (VAT excl.)
- tab_2
- Title:
GAARs - A Key Element of Tax Systems in the Post-BEPS World
- Series:
Volume 3 in the WU Series
- Editor(s):
- Michael Lang et al
- Date of publication:
May 2016
- ISBN:
978-90-8722-358-8
- Type of publication:
Online book
- Number of pages:
844
- Access:
Up to 5 users. View purchase information
- Price:
- EUR 150 / USD 180 (VAT excl.)
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- Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
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- GAARs - A Key Element of Tax Systems in the Post-BEPS World
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Why this book?
General 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 the 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.In order to do so, 39 national reports from countries across the globe have been compiled and are published in this volume. More than 100 experts, including the authors of the national reports, convened for a joint conference on “General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World?” in Rust, Austria, from 3-5 July 2014. The national reports focus on the requirements for the application of GAARs and on the legal consequences of applying a GAAR. Moreover, the relationship between GAARs and SAARs, as well as tax treaties and EU law requirements, are given much attention. A further objective of this book is to shed light on recent European developments and on alternatives to GAARs.Downloads
This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series
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Reviewed by Glen Loutzenhiser
British Tax Review B.T.R., No. 5 (2016), pp. 703-704.This impressive collection, edited by Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer, examines the development of general anti-avoidance rules (GAARs) from a global perspective. At over 800 pages and with chapters separately covering 37 jurisdictions, the book is certainly very comprehensive in its coverage of the topic. In addition to the highly regarded editors, the individual chapters are written by leading practitioners and well-known academics – including the editor of this Review, Judith Freedman, on the UK. The jurisdiction chapters helpfully follow a consistent structure, beginning first by canvassing the historical context before moving on to requirements to apply GAARs, legal consequences of such application, specific anti-avoidance rules (SAARs), tax treaty and EU considerations and concluding with alternatives to GAARs. This work follows on from a large conference on the subject of GAARs held in Rust, Austria from 3-5 July 2014.Reviewed by Jinyan LiCanadian Tax Journal/Revue Fiscale Canadienne Vol. 65, No. 3 (2017), pp. 836-839.GAARs – A Key Element of Tax Systems in the Post-BEPS Tax World, edited by Michael Lang and five other leading international tax experts, is a timely and valuable contribution to the literature and the current debates about tax law in a post-BEPS world.Send us your review
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