The Resource The UK General Anti-Avoidance Rule : transplants and lessons

The UK General Anti-Avoidance Rule : transplants and lessons

Label
The UK General Anti-Avoidance Rule : transplants and lessons
Title
The UK General Anti-Avoidance Rule : transplants and lessons
Creator
Subject
Language
eng
Summary
The UK General Anti-Avoidance Rule (GAAR) has been criticized both for being too narrow and too wide. This article examines the origins of the UK GAAR, its wording and evolution, and the use of concepts and phrases transplanted from the United Kingdom and used in the European Union's ATAD and BEPS Action 6
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 6/7 (special issue) ; p. 332-338
http://library.link/vocab/creatorName
Freedman, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • GAAR
  • BEPS Project (OECD)
  • ATAD
  • principal purpose test
  • MLI
Label
The UK General Anti-Avoidance Rule : transplants and lessons
Instantiates
Publication
Label
The UK General Anti-Avoidance Rule : transplants and lessons
Publication

Library Locations

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