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.
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.
GAARs – A Key Element of Tax Systems in the Post-BEPS Tax World
DOI: https://doi.org/10.59403/30p4eh0
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Chapter 1: General Report: GAARs
DOI: https://doi.org/10.59403/30p4eh0001
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Chapter 2: European Union
DOI: https://doi.org/10.59403/30p4eh0002
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Chapter 3: Australia
DOI: https://doi.org/10.59403/30p4eh0003
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Chapter 4: Austria
DOI: https://doi.org/10.59403/30p4eh0004
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Chapter 5: Belgium
DOI: https://doi.org/10.59403/30p4eh0005
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Chapter 6: Brazil
DOI: https://doi.org/10.59403/30p4eh0006
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Chapter 7: Canada
DOI: https://doi.org/10.59403/30p4eh0007
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Chapter 8: China
DOI: https://doi.org/10.59403/30p4eh0008
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Chapter 9: Croatia
DOI: https://doi.org/10.59403/30p4eh0009
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Chapter 10: Czech Republic
DOI: https://doi.org/10.59403/30p4eh0010
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Chapter 11: Denmark
DOI: https://doi.org/10.59403/30p4eh0011
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Chapter 12: Finland
DOI: https://doi.org/10.59403/30p4eh0012
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Chapter 13: France
DOI: https://doi.org/10.59403/30p4eh0013
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Chapter 14: Germany
DOI: https://doi.org/10.59403/30p4eh0014
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Chapter 15: Hungary
DOI: https://doi.org/10.59403/30p4eh0015
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Chapter 16: India
DOI: https://doi.org/10.59403/30p4eh0016
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Chapter 17: Ireland
DOI: https://doi.org/10.59403/30p4eh0017
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Chapter 18: Italy
DOI: https://doi.org/10.59403/30p4eh0018
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Chapter 19: Liechtenstein
DOI: https://doi.org/10.59403/30p4eh0019
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Chapter 20: Mexico
DOI: https://doi.org/10.59403/30p4eh0020
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Chapter 21: Netherlands
DOI: https://doi.org/10.59403/30p4eh0021
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Chapter 22: New Zealand
DOI: https://doi.org/10.59403/30p4eh0022
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Chapter 23: Norway
DOI: https://doi.org/10.59403/30p4eh0023
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Chapter 24: Poland
DOI: https://doi.org/10.59403/30p4eh0024
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Chapter 25: Portugal
DOI: https://doi.org/10.59403/30p4eh0025
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Chapter 26: Romania
DOI: https://doi.org/10.59403/30p4eh0026
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Chapter 27: Russia
DOI: https://doi.org/10.59403/30p4eh0027
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Chapter 28: Serbia
DOI: https://doi.org/10.59403/30p4eh0028
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Chapter 29: Slovak Republic
DOI: https://doi.org/10.59403/30p4eh0029
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Chapter 30: Slovenia
DOI: https://doi.org/10.59403/30p4eh0030
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Chapter 31: South Africa
DOI: https://doi.org/10.59403/30p4eh0031
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Chapter 32: South Korea
DOI: https://doi.org/10.59403/30p4eh0032
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Chapter 33: Spain
DOI: https://doi.org/10.59403/30p4eh0033
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Chapter 34: Sweden
DOI: https://doi.org/10.59403/30p4eh0034
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Chapter 35: Switzerland
DOI: https://doi.org/10.59403/30p4eh0035
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Chapter 36: Turkey
DOI: https://doi.org/10.59403/30p4eh0036
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Chapter 37: United Kingdom
DOI: https://doi.org/10.59403/30p4eh0037
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Chapter 38: United States
DOI: https://doi.org/10.59403/30p4eh0038
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Appendix: Questionnaire
DOI: https://doi.org/10.59403/30p4eh0039
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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.
This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series
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