Coverart for item
The Resource Anti-avoidance measures of general nature and scope - GAAR and other rules

Anti-avoidance measures of general nature and scope - GAAR and other rules

Label
Anti-avoidance measures of general nature and scope - GAAR and other rules
Title
Anti-avoidance measures of general nature and scope - GAAR and other rules
Creator
Subject
Language
eng
Summary
The general report refers to general anti-avoidance statutory rules (GAARs) and judge-made doctrines without focusing on the OECD base erosion and profit shifting (BEPS) Plan, the changes in the OECD Models or the European Union Anti-Tax Avoidance Directive (ATAD) but referring to both with a focus on the actual effect these international trends have had on domestic law around the world. It analyses domestic GAARs or other anti-avoidance measures of general scope, the relevant case law on the operation of GAAR (including judge-made doctrines) and existing safeguards which taxpayers may use to protect themselves. The analyses and comparisons of the different domestic GAARs can be found in the branch reports (also included in this book)
http://library.link/vocab/creatorName
  • Rosenblatt, P
  • Tron, M.E.
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IFA cahiers de droit fiscal international
Series volume
103A
http://library.link/vocab/subjectName
  • anti-avoidance
  • BEPS
  • GAAR
  • tax avoidance
  • ATAD
Label
Anti-avoidance measures of general nature and scope - GAAR and other rules
Instantiates
Publication
Extent
876 p.
Isbn
9789012402040
Label
Anti-avoidance measures of general nature and scope - GAAR and other rules
Publication
Extent
876 p.
Isbn
9789012402040

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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