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
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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.