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The Resource GAARs - a key element of tax systems in the post-BEPS world

GAARs - a key element of tax systems in the post-BEPS world

Label
GAARs - a key element of tax systems in the post-BEPS world
Title
GAARs - a key element of tax systems in the post-BEPS world
Contributor
Subject
Language
eng
Summary
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 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 the 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
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Lang, M
Series statement
  • WU Institute for Austrian and International Tax Law
  • European and International Tax Law and Policy Series
Series volume
  • 3
  • 3
http://library.link/vocab/subjectName
  • OECD
  • GAAR
  • anti-avoidance
  • tax treaty
  • EU law
Label
GAARs - a key element of tax systems in the post-BEPS world
Instantiates
Publication
Extent
xxxiv, 807 p.
Isbn
9789087223533
Isbn Type
(eBook)
Issn
2451-8360
Label
GAARs - a key element of tax systems in the post-BEPS world
Publication
Extent
xxxiv, 807 p.
Isbn
9789087223533
Isbn Type
(eBook)
Issn
2451-8360

Library Locations

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