The Resource GAAR (anti-avoidance) v GAAR (anti-abuse)

GAAR (anti-avoidance) v GAAR (anti-abuse)

Label
GAAR (anti-avoidance) v GAAR (anti-abuse)
Title
GAAR (anti-avoidance) v GAAR (anti-abuse)
Creator
Subject
Language
eng
Summary
This article compares and contrasts the GAARs in New Zealand and the UK to determine which approach (anti-avoidance versus anti-abuse) is preferable. It concludes that the UK GAAR is too narrow, being confined to abusive tax schemes. The New Zealand GAAR, which has been subject to criticism, is a more effective tool to combat tax avoidance
Citation source
In: Journal of international taxation. - New York. - Vol. 30 (2019), no. 9 ; p. 51-63
http://library.link/vocab/creatorName
Cassidy, J. (Julie)
Geographic coverage
  • Pacific Islands
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • GAAR
  • anti-avoidance
  • burden of proof
Label
GAAR (anti-avoidance) v GAAR (anti-abuse)
Instantiates
Publication
Label
GAAR (anti-avoidance) v GAAR (anti-abuse)
Publication

Library Locations

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