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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:
ISBN:

978-90-8722-358-8

Type of publication:

Print book

Number of pages:

844

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Price:
EUR 150 / USD 180 (VAT excl.)
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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:
ISBN:

978-90-8722-353-3

Type of publication:

eBook in ePub format

Number of pages:

844

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Price:
EUR 120 / USD 144 (VAT excl.)
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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:
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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GAARs - A Key Element of Tax Systems in the Post-BEPS World

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.
 

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This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series

 

Editor(s)

Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer are professors at the Institute for Austrian and International Tax Law of the WU Vienna University of Economics and Business.

 

Author(s)

Lubica Adame, Andrés Báez Moreno, Mateus Calicchio Barbosa, Ege Berber Villeneuve, Marc Bourgeois, Yariv Brauner, Simon Busch, Hyejung Byun, Bristar Mingxing Cao, Madalina Cotrut,
Gerardine Doyle, Klaus Dieter Drüen, Thomas Dubut, Craig Elliffe, Hanna Filipczyk, Judith Freedman, Daniel Fuentes Hernández, Stjepan Gadžo, Søren Friis Hansen, Lidija Hauptman, Marjaana Helminen, Sigrid Hemels, Sabina Hodžić, Peter Hongler, Emer Hunt, Nilesh Kapadia, Irena Klemenčić, Patrick Knörzer, Borbála Kolozs, Svetislav V. Kostić, Nataša Žunić Kovačević, Richard Krever, Na Li, Gustavo Lopes Courinha, Peter Mellor, Shay Menuchin, Ioanna Mitroyanni, Lukas Moravec, Danuše Nerudová, Aymeric Nollet, Martha O’Brien, Annet Wanyana Oguttu, Agnieszka Olesińska, Stefan Olsson, Soo Jean Park, Paolo Piantavigna, César Alejandro Ruiz Jiménez, Luís Eduardo Schoueri, Andrew Smith, Sabina Taškar Beloglavec, Vladimir Tyutyuryukov, Ingebjørg Vamråk, Viktoria Wöhrer, Martin Wenz, Juan Zornoza Pérez.

 

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 Li
Canadian 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.

 

 

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