GAAR
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The concept GAAR represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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GAAR
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- GAAR
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- "Economic substance": drawing the line between legitimate tax minimization and abusive tax avoidance
- 'Abusive' tax avoidance: what are the implications of HMRC's draft GAAR?
- 'Lifting the veil' doctrine (recent developments in Spanish tax law)
- 'Something must be done ...'
- (Un)tangling tax avoidance under the Interest and Royalties Directive : the opinion of AG Kokott in N Luxembourg 1
- (Una) vuelta al debate sobre la posibilidad de sancionar el abuso del derecho tributario : reflexiones a la luz de la propuesta de reforma de la Ley General Tributaria
- 10th GREIT annual conference on EU BEPS; fiscal transparency, protection of taxpayer rights and state aid and 7th GREIT summer course on tax evasion, tax avoidance & aggressive tax planning
- A GAAR for the United Kingdom? The Australian experience
- A commentary on the High Court's decision in AQQ v. CIT
- A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
- A comparative look at regulation of corporate tax avoidance
- A comparative study of the general anti-avoidance rules of mainland China and Hong-Kong : legislation, interpretation and application
- A comparison of the Greek GAAR and the EU anti-tax-avoidance GAAR
- A comparison of the US economic substance doctrine with Italy's new abuse of law rules : gravitation towards similar outcomes?
- A critical approach to GAARs in the Greek and EU tax law
- A general anti-avoidance rule for direct taxes
- A glimpse at Australia's GAAR bill
- A guide to the Anti-Tax Avoidance Directive
- A multilateral convention for tax : from theory to implementation
- A new GAAR for South Africa - the Duke of Westminster is struck a blow
- A new dawn for the international tax system : evolution from past to future and what role will China play?
- A pan-European GAAR? Some (un)expected consequences of the proposed EU Tax Avoidance Directive combined with the Dzodzi line of cases
- A practical overview of the new Belgian securities accounts tax
- A principled framework for assessing general anti-avoidance regimes
- ATAD implementation in the Netherlands
- Abolition of DDT in India : a treat for foreign investors?
- Abuse of tax law across Europe (part one)
- Abuse of tax law across Europe (part two)
- Abuso del diritto ed elusione fiscale
- Abuso del diritto ed elusione fiscale
- Accelerating your deductions
- Access to tax treaty dispute resolution mechanisms in cases of abuse
- Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
- Addressing base erosion and profit shifting : the implementation of the ATAD in Germany
- Advocacy and taxation in Canada
- Aggressive tax planning in EU law and in the light of BEPS : the EC recommendation on aggressive tax planning and BEPS Actions 2 and 6
- Aktuelle Entwicklungen bei den steuerlichen Anforderungen an die Zwischenschaltung ausländischer Kapitalgesellschaften : Anmerkung zu BFH v. 31.5.2005 - I R 74, 88/04, FR 2005, 1094
- Alabaster : 1938-2013
- Alesco New Zealand Limited v CIR : concerns over the broad discretion in the application of the New Zealand GAAR
- Algemene antimisbruikmaatregel : een Canadese toepassing
- Alta Energy : taxpayer wins in Supreme Court of Canada treaty-shopping appeal
- Alta Energy Luxembourg SARL v R 2020 FCA 43
- Alta Energy Luxembourg SARL v R : 2018 TCC 152
- Alta Energy Luxembourg SARL v R : 2021 SCC 49
- Alternative non-abusive transaction relevant to GAAR abuse analysis : Univar Holdco ULC v. Canada
- Amendments to the Thin Cap rule, the CFC rule and the GAAR following ATAD implementation
- Amendments to the tax regime of capital gains, capital losses and dividends - new tax provisions
- An accounting and financial note about the economic substance test
- An analysis of the taxation of indirect transfers of assets in China and India
- An evaluation of approaches to control tax avoidance
- An overview of ATAD implementation in EU Member States
- An overview of Canada's proposed extension of GAAR to tax treaties
- An update on general anti-tax avoidance rules in China
- Analyse comparée des dispositifs de lutte contre l'évasion fiscale en droit fiscal croate et français : le cas de l'impôt sur les sociétés
- Annual review : United Kingdom
- Annual review : United Kingdom
- Anti-abuse under the financial transaction tax proposal
- Anti-avoidance and the EU - changes suggested, but we have s811
- Anti-avoidance and treaty override : pacta sunt servata?
- Anti-avoidance developments in selected Asian jurisdictions
- Anti-avoidance legislation of Scandinavian countries with reference to the 2014 corporate income tax burden of the thirty-four OECD member states : Denmark, Finland, Norway and Sweden compared
- Anti-avoidance measures of general nature and scope - GAAR and other rules
- Anti-tax avoidance directive (2016/1164) : new EU policy horizons
- Antle v R ; Marquis-Antle Spousal Trust v R ; Antle and another v R : 2009 TCC 465
- Antle v R ; Marquis-Antle Spousal Trust v R ; Note : 2010 FCA 280
- Applicability of the domestic general anti-avoidance rule to concluded tax treaties
- Application of the Spanish GAAR to a cross-border financing structure implemented by a multinational group through a Netherlands entity
- Applying the OECD Principal Purpose Test in accordance with EU law : an analysis of the scope, burden of proof and effects
- Argentine anti-avoidance rules : application under domestic and international conventional law
- Argentinian Supreme Court's landmark decision in intercompany loans in times of economic downturn
- Article 6 ATAD and 'non-genuineness' of arrangements
- Asia-Pacific 2012 developments
- Australia : tax avoidance - the Commissioner's last word
- Australia reforms GAAR
- Australia tightens anti-avoidance and transfer pricing rules
- Australia to reform its general anti-avoidance regime
- Australia's GAAR comes alive in the courts
- Australia's twin-track approach to treaty shopping
- Australian budget measures align with BEPS project
- BEPS and the U.K.'s Finance (No. 2) Bill
- BEPS en het Europese arm's-lengthbeginsel
- Back to the GAAR future : can a tax benefit arise even if the impugned event has not? Fiducie Financière Satoma c. La Reine 2017 CCI 84
- Bampton Property Group Ltd v King: I plan, you mitigate and he avoids tax
- Barclays and Canada Trustco : further comment from a UK perspective
- Base erosion and profit shifting
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- Belgium : recent changes in tax legislation
- Belgium : recent tax changes
- Belgium attempts to tax securities accounts (again)
- Belgium: 2012 Tax reforms
- Belgium: status of the tax reforms and 2013 budget
- Beneficial ownership in tax treaties : the India-Mauritius double tax agreement
- Beneficiario efectivo, cláusulas generales antiabuso, Directivas UE, CDI y "sentencias danesas" del TJUE : cómo integrar las piezas evitando conflictos e inseguridad jurídica (que no elimina el caso Colgate) = Beneficial owner, GAARs, EU directives, double tax treaties and the "Danish judgments" of the CJEU : how to put the jigsaw together (perhaps with the Colgate case) and avoid conflicts and legal uncertainty
- Beschouwingen inzake de Nederlandse implementatie van de verplichte algemene antimisbruikbepaling in de Moeder-dochterrichtlijn
- Besix Kier Dabhol, SA v Deputy Director of Income Tax (International Taxation) : ITA No 4249/Mum/07
- Beyond boundaries : developing approaches to tax avoidance and tax risk management
- Brazilian anti-avoidance legislation : recent refinements and major deviations from international practice
- Budget 2012 - the changing tax landscape in India
- Budget 2015 : India's proposals on the taxation of non-residents
- Budget brings in corporate tax rate cut
- CCCTB : selected issues
- Cahiers de droit fiscal international : general reports, EU report, OECD report and reporters' biographies : Seoul 2018
- Can interest accrue before a GAAR notice of assessment is issued? J.K. Read Engineering Ltd. v. The Queen 2014 TCC 309
- Canada : tax planning service
- Canada Trustco Mortgage Co v Canada : 2005 SCC 54
- Canada and the GAAR: a catch-all for abusive/avoidance tax planning
- Canada and treaty shopping - from then to now
- Canada enacts multilateral instrument : what happens next?
- Canada v Alta Energy Luxembourg SARL : Supreme Court of Canada divided on whether treaty shopping is abusive
- Canada's Supreme Court sets the standard for permissive tax avoidance
- Canada's anti-treaty-shopping proposals and international treaty obligations
- Canada's general anti-avoidance rule : four recent cases of the Tax Court of Canada
- Canada's position on the multilateral instrument and its attack on treaty shopping
- Canada: CRA jump to agent-principal conclusion
- Canadian Appeal Court rejects government's treaty-shopping arguments against Luxembourg holding company
- Canadian Finance releases consultation paper on the modernization of GAAR
- Canadian GAAR and treaty shopping : a taxpayer victory
- Canadian GAAR doesn't apply to unwinding of tower structure, FCA confirms
- Canadian General Anti-Avoidance Rule: recent cases and trends
- Canadian Supreme Court endorses "sophisticated" corporate tax planning but the statutory anti-avoidance rule is not involved
- Canadian Supreme Court on general anti-avoidance rule
- Canadian Supreme Court upholds Loblaw's offshore bank structure
- Canadian Supreme Court's message on tax avoidance transcends Canada
- Canadian Supreme Court's pronouncement on GAAR : a return to uncertainty
- Canadian appeals court upholds Loblaw's offshore bank structure
- Canadian appellate court has its first say on GAAR
- Canadian courts to address statutory avoidance rule
- Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty
- Casenote - International corporate restructuring not subject to general anti-avoidance rules
- Cassation, 10 juin 2010, et CIR , 344, par. 1er : révolution ou confirmation?
- Change of climate in taxation : are you prepared for extended responsibilities?
- Changes in transfer pricing regulation and practice
- Changes to the Polish Fiscal Code
- Chile approves 2014 tax reform
- Chilean transfer pricing regime and implementation of BEPS Actions 8-10, 12 and 13 recommendations
- China : looking ahead
- China : riding the BEPS wave to a greater share of global profits
- China and BEPS : from norm-taker to norm-shaker
- China's GAAR and new rules on non-tax residents' indirect transfers of assets
- China's general antiavoidance rule and its commitment to the exchange of information
- Chinese tax implications of indirect share transfers
- Chinese tax implications of indirect share transfers
- Chinese tax implications when a foreign company engages in an indirect share transfer of a Chinese company
- Circumventing the controlled foreign company and foreign investment fund regimes in Australia and New Zealand : has legitimate tax avoidance been possible?
- Clamping down on international arbitrage
- Closing the Brazilian tax gap : public shaming, transparency and mandatory disclosure as means of dealing with tax delinquencies, tax evasion and tax planning
- Collecting unpaid tax offshore : Caribbean tax havens and foreign direct investment in China
- Colombian structural tax reform
- Combating tax avoidance in Russia : historical perspective and current trends
- Commissioner announces overhaul of general anti-avoidance provisions
- Commissioner of Inland Revenue v Yick Fung Estates Limited (CIR v Yick Estates Ltd) : Civil Appeal No 313 of 1998
- Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?
- Comparative perspectives on revenue law : essays in honour of John Tiley
- Comparative tax law
- Comparison of the Greek GAAR and the EU ATAD GAAR
- Comparison of the substantive aspects of impermissible tax arrangements in South Africa’s General Anti-Avoidance Rule and the Principal Purpose Test in the OECD Model (2017)
- Concept and implementation of CFC legislation
- Conduct unbefitting : solicitors, the SRA and tax avoidance
- Confusion worse confounded : the Supreme Court's GAAR decisions
- Contemporary challenges of tax certainty in the ever-evolving tax environment : digital tax, GAAR and tax rulings in the field of fiscal State aid
- Contemporary issues in tax research : volume 3
- Converging tracks? Recent developments in Canadian and UK approaches to tax avoidance
- Counteracting abusive practices under French tax law : an analysis
- Countering tax avoidance in the UK : which way forward?
- Countering tax treaty abuses: a Canadian perspective on an international issue
- Country survey : India
- Court of Appeal decision on tax avoidance in international financing arrangements
- Courts transmit mixed signals on anti-avoidance
- Criteria for the application of anti-abuse provisions to holding companies under ECJ case law : their significance in interpreting and applying ATAD provisions
- Critical review of the ATAD implementation : the implementation of the ATAD in Greece
- Current UK corporate tax system and the impact on businesses
- Cyprus rolls out Anti-Tax Avoidance Directive
- Davies : principles of tax law
- De algemene antimisbruikbepaling en successieplanning
- De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 1)
- De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)
- De algemene fiscale antimisbruikbepalingen : een commentaar in het licht van de rechtspraak van het Grondwettelijk Hof
- De grondwettigheid van de algemene anti-rechtsmisbruikbepaling : twee stellingen en een synthesestelling
- De introductie van een algemene antimisbruikbepaling zet de Europese Unie jaren terug in de tijd
- De l' "abus fiscal" : ou Quand des actes juridiques du contribuable sont inopposables au fisc pour l'établissement de l'impôt : essai de cadre théorique et critique de droit fiscal belge
- De nieuwe antimisbruikbepaling : verslagboek van het grote antimisbruik-seminar, georganiseerd door Kluwer Opleidingen op 10 mei 2012
- De toepassing van artikel 344, par. 1 WIB 1992 in de praktijk
- De verschillende gedaanten van belastingvermijding in BEPS, Europees recht en nationaal recht
- Debt push-downs in times of BEPS Action 4 and the ATAD
- Der Missbrauch von Gestaltungsmöglichkeiten des Rechts aus der Sicht des Paragr. 42 AO und des Gemeinschaftsrechts - Zugleich Besprechung des BFH-Urteils vom 9. 11. 2006 - V R 43/04
- Desafios tributários
- Designing a general anti-abuse rule : striking a balance
- Designing a general anti-avoidance rule for the East-African Community - a comparative analysis
- Developments in Latin American cross-border taxation
- Die Anti-Tax-Avoidance-Richtlinie
- Die EU-Anti-BEPS-Richtlinie : die wichtigsten Bestimmungen im Überblick
- Die EU-Kommission im Kampf gegen BEPS - das EU-Maßnahmenpaket zur Bekämpfung von Steuervermeidung
- Die Missbrauchsklausel der Anti Tax Avoidance Directive - Handlungsbedarf für Österreich?
- Die Missbrauchsverwirrung
- Die Steuerumgehung : eine rechtsvergleichende und rechtstheoretische Analyse
- Die Umsetzing der CFC-Regelungen der Anti-BEPS-Richtlinië in Österreich - Teil 1
- Die Umsetzung der ATAD in Österreich durch das Jahressteuergesetz 2018 = The implementation of the EU Anti-Tax Avoidance Directive in Austria
- Die Umsetzung der ATAD-Richtlinie in Luxemburg : Auswirkungen auf typische Steuergestaltungen
- Direito tributário : uma homenagem aos 50 anos do CTN
- Diverted profits tax : growing pains
- Does the use of general anti-avoidance rules to combat tax avoidance breach principles of the rule of law? A comparative study
- Don't go too far
- Draft moves India towards international practice
- Dutch tax plan 2016 sent to parliament
- Duty anti-avoidance provisions
- EU Commission releases Draft Directive on BEPS : a critical analysis from a Luxembourg perspective
- EU anti-tax avoidance package : impacts on financial institutions
- EU law and the building of global supranational tax law : EU BEPS and State aid
- Economic substance abroad
- Economic substance and tax avoidance : an international perspective
- Economic substance for holding companies in the post-BEPS world and after ECJ recent case-law: an analysis of developments in Europe
- Edge of power
- Enablers legislation
- Essays in tax policy and practice
- Essays on tax treaties : a tribute to David A. Ward
- Estudios sobre control del fraude fiscal y prevención del blanqueo de capitales
- Ethics and tax compliance : the morality of tax compliance
- Ethics and taxation
- European holding companies : Portugal
- Fair in love but not taxation : the English origins of the Australasian general anti-avoidance rule - Part I
- Fair in love but not taxation : the English origins of the Australasian general anti-avoidance rule - Part II
- Fair taxation and corporate social responsibility
- Fair taxes or budget revenues at any price? Polish tax law in the post-BEPS era
- Film schemes and the limitations of GAAR : a case from New Zealand
- Finance Act 2014 - new general anti-avoidance and mandatory reporting rules : part 2
- Finance Act 2015 and anti-avoidance: the process continues ..
- Finance Act 2016 Notes
- Finance Act 2020 Notes : Section 101 and Schedule 14: amendments relating to the operation of the GAAR
- Finding the purpose of tax treaty provisions under GAAR : lessons from Alta Energy
- First domestic decisions on the 2015 Parent-Subsidiary Directive GAAR implementation : guiding principles for EU Member States?
- First practical impacts of the GAAR
- Fiscaal mijlpaalarrest van het Arbitragehof : 24 november 2004 - een keerpunt in de theorie van de minst belaste weg : hergeboorte van de economische werkelijkheidsleer?
- Fiscaal misbruik
- Fiscaal praktijkboek 2012-2013 : directe belastingen : fiscale nieuwigheden praktisch bekeken
- Flow-through holding companies in light of the Parent-Subsidiary Directive : the thin line between tax planning and tax abuse
- Fragmentation of contracts : another look at U.N. and OECD Model provisions
- French foreign tax credit : a clap of thunder in a calm sky
- From landmark to void : Argentine Supreme Court's missed opportunity in Molinos
- GAAR (anti-avoidance) v GAAR (anti-abuse)
- GAAR - India ushers in NextGen tax reform
- GAAR : an economic test? - The courts divide
- GAAR and the Supreme Court of Canada : part I
- GAAR and the Supreme Court of Canada : part II
- GAAR becomes operational in India
- GAAR can't fill gaps in Canada's stop-loss rules
- GAAR en global mobility : multidisciplinair antimisbruikbeleid binnen de EU
- GAAR in action : an empirical exploration of tax court of Canada cases (1997-2009) and judicial decision making
- GAAR in action : an empirical study of transaction types and judicial attributes in Australia, Canada, and New Zealand
- GAAR in the Tax Court after Canada Trustco : a practitioner's guide
- GAAR provisions : the need for internationally accepted restrictions on application
- GAAR revisited : from instinctive reaction to intellectual rigour
- GAAR-dians of the Tax Galaxy : a 100-year GAAR journey from Germany to Austria and back to the EU
- GAARs - a key element of tax systems in the post-BEPS world
- GAARs : sui generis tax provisions or just a simple reminder of proper interpretation of law?
- GAARs and judicial anti-avoidance in Germany, the UK and the EU
- GAARs and treaties : from the guiding principle to the principal purpose test : what have we gained from BEPS Action 6?
- GAARs in developing countries
- GAARs: sui generis tax provisions or just a simple reminder of proper interpretation of law?
- General Anti Avoidance Rules : domestic and International
- General Anti-Avoidance Rules revisited : reflections on Tim Edgar's "Building a Better GAAR"
- General Anti-Avoidance rules : the final tax frontier? : Indian and international perspectives
- General and specific anti-tax avoidance measures under recent tax reform in Greece
- General anti-abuse rule (GAAR)
- General anti-avoidance revisited following the changes in Finance Act 2006 : part 2
- General anti-avoidance revisited following the changes in Finance Bill 2006 : [part 1]
- General anti-avoidance rules (GAAR) in Portugal
- General anti-avoidance rules for major developing countries
- General principles of Italy's CCCTB and corporate spinoffs
- Generalthema I: Seeking anti-avoidance measures of general nature and scope - GAAR and other rules : do we need them, and what should they be like?
- German 'anti-avoidance' measures versus Belgian coordination centres : a long struggle without survivors?
- German Supreme Tax Court limits the scope of the German anti-treaty shopping rule and redefines substance requirements for foreign companies
- Germany's new GAAR - 'Generally Accepted Antiabuse Rule'?
- Getting (even more) serious about schemes to avoid tax by strengthening the general anti-avoidance provision
- Global trends in VAT/GST and direct taxes
- Guidance on China's general anti-avoidance rules released for public comments
- Guidance on the application of the principal purpose test in tax treaties
- Het Arbitragehof over artikel 344, par. 1 van het WIB 1992 : weinig nieuws onder de zon
- Hoe conflicten tussen secundair EU-recht en dubbelbelastingverdragen oplossen?
- Holding companies and leveraged buy-outs in the European Union following BEPS: beneficial ownership, abuse of law and the single taxation principle (Danish ECJ Cases C-115/16, 116/16, 117/16, 118/16, 119/16 and 299/16)
- How Argentina deals with tax avoidance
- How Italy's GAAR compares with European guidelines
- How do 'the old' and 'the new' live together? The principal purpose test and other anti-avoidance instruments in tax treaties
- How does the new UK GAAR compare?
- How the budget will impact multinationals in India
- How the changing Enterprise Income Tax Law affects PRC companies investing overseas
- How will Brazilian CFCs respond to the TCJA?
- Implementatie wijzigingen Moeder-dochterrichtlijn
- Implementation in Luxembourg of the EU Anti-Tax Avoidance Directive
- Implementation of changes in the EU Parent-Subsidiary Directive in Dutch law
- Implementation of the EU ATAD in Spain : outstanding Issues of a Partial Transposion
- Implementation of the EU Anti-Tax Avoidance Directive (2016/1164)
- Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria
- Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Portugal
- Implementation of the amendments to the Parent-Subsidiary Directive (2011/96) into Luxembourg law
- Implementation of the new anti-avoidance provisions of the Parent-Subsidiary Directive (2011/96) into Swedish law
- Implications of China's new special tax adjustment rules
- Implications of Copthorne on tax planning
- Improving the Chinese general anti-avoidance rule : a comparative and functional approach
- In defence of general anti-avoidance rules
- India - The GAAR dimension of anti-avoidance
- India : intercompany financial transactions
- India : the importance and evolution of substance
- India announces guidelines on the GAARs
- India budget 2013 - a balancing act
- India budget 2014 - overview of the key direct tax provisions
- India master tax guide (income tax & wealth tax) 2012/13
- India's 2019 budget reforms will impact cross-border transactions
- India's GAAR - an update
- India's GAAR - is it avoidable?
- India's GAAR : nice idea, shame about the execution
- India's NDTV case : a GAAR perspective on money laundering
- India's draft Direct Taxes Code Bill 2009 : is the Mauritius route dead?
- India's new Direct Tax Code
- India's new Direct Tax Code
- India: IFRS, GAAR and CFC rules impact
- India: general anti-avoidance rule and transfer pricing - the interplay
- Intangibles : the new frontier
- Interest stripping not subject to GAAR : Lehigh Cement Limited v. Canada : 2010 FCA 124
- International Fiscal Association (Canadian Branch) International Tax Seminar, Toronto, 19 May 1999
- International and cross-border taxation in New Zealand
- International tax developments impacting India
- International tax issues in cross-border corporate finance and capital markets
- International tax law : offshore tax avoidance in South Africa
- International taxation : the Indian perspective
- International taxation in China : a contextualized analysis
- International taxation in the digital era
- Interpretation of tax treaties and domestic general anti-avoidance rules - a sceptical look at the 2003 update to the OECD commentary
- Introduction of a general anti-VAT avoidance measure in Belgium
- Is Kenya's international tax policy bullit proof? Focussing on treaty abuse anti-avoidance rules on dividends and capital gains
- Is a UK viable general anti-avoidance rule possible?
- Is tax avoidance the same thing under the OECD base erosion and profit shifting action plan, national tax law and EU law?
- Is the OECD principal purpose test a threat to EU consolidated approach towards abuse?
- Is there an international minimum standard on tax treaty shopping after BEPS Action 6? Some recent divergent trends
- Issues Hong Kong faces when negotiating and implementing double taxation agreements
- Italian tax reform : new legislation on abuse of law and statute of limitations
- Italy [tax round-up 2015]
- Judicial and legislative developments threaten indirect Canadian acquisitions
- Judicial application of the general anti-avoidance rule in Canada : OSFC Holdings Ltd. v. the Queen
- Judicial techniques for controlling the New Zealand general anti-avoidance rule : the scheme and purpose approach, from Challenge Corporation to Peterson
- Juego de herramientas para el diseño y la aplicación efectiva de normas generales anti-abuso nacionales e internacionales
- Justice, equality and tax law
- Kelsen, the principle of exclusion of contradictions, and general anti-avoidance rules in tax law
- Kontrollbeteiligungen und Kapitalverkehrsfreiheit im Verhältnis zu Drittstaaten = Controlling shareholdings and free movement of capital in relation to third countries
- L'Europe au présent! Liber amicorum Melchior Wathelet
- L'ambition de l'Union européenne d'introduire des règles anti-abus dans les lois disparates de ses Etats membres
- L'introduction d'une notion générale d'abus (de droit) fiscal en matière d'impôts sur les revenus, de droits d'enregistrement et de droits de succession
- La Directiva de la Unión Europea contra la elusión fiscal
- La aplicación de las normas tributarias y la elusión fiscal
- La armonización de la base imponible común consolidada del Impuesto sobre Sociedades y su incidencia en el sistema tributario español
- La cláusula general antiabuso en el derecho de la Unión Europea : la construcción de una GAAR comunitaria
- La codificación de la cláusula antiabuso en el Derecho de la Unión (I) = The anti-avoidance clause's codification under the European Union Law (I)
- La codificación de la cláusula antiabuso en el Derecho de la Unión (II) = The anti-avoidance clause's codification under the European Union Law (II)
- La formulazione dell'abuso del diritto contenuta nella Direttiva europea
- La natura speciale dell'abuso del diritto nell'IVA
- La nozione di elusione nella clausola generale
- La taxation par transparance des revenus des "constructions juridiques" (première partie)
- Landmark case on the ability of tax authorities to disregard and recharacterize
- Le retour de la théorie de la fraude à la loi
- Legal interpretation of tax law
- Legal interpretation of tax law
- Legal issues in respect of the changes to be Parent-Subsidiary Directive as a follow-up of the BEPS project
- Legislating against tax avoidance
- Lehigh Cement Limited v. The Queen : 2009 DTC 776
- Les pratiques abusives en TVA
- Liber Amicorum Stefaan Van Crombrugge
- Line in the sand of the debt/derivative desert : the tax treatment of optional convertible notes
- Loss utilization in arm's-length business combinations
- Luxembourg adopts EU Anti-Tax Avoidance Directive
- Luxembourg releases draft law implementing ATAD
- Luxembourg tax reform - what's changing in 2019? (part 1)
- MIL (Investments) SA v Canada : 2006 TCC 460
- MIL (Investments) SA v Canada : 2007 FCA 236
- MLI - intensifying the need for 'substance' in cross-border taxation
- Malta implements the EU's anti-tax avoidance directives
- Management incentives in Finland, Russia, and Sweden
- Mathew and others v Canada : 2005 SCC 55
- Meldepflicht für potenziell aggressive Steuerplanungsgestaltungen - Verhältnis zwischen DAC 6 und Paragr. 22 BAO = Mandatory disclosure rules on potentially aggressive tax planning arrangements - a comparison of DAC 6 and Section 22 of the Austrian Federal Tax Code
- Mesures anti-abus générales - GAAR et autres
- Methanex Titan (Trinidad) Unlimited v The Board of Inland Revenue : Civ App No P197 of 2019, Tax Appeal No I 102 of 2015
- Mexican economic package targets BEPS and the digital economy
- Mexico's GAAR : will the bullied become the bully?
- Misplaced spotlight
- Molinos Río de la Plata SA v Dirección General Impositiva : CAF 1351/2014/CA1–CS1, CAF 1351/2014/1/RH1
- Moral taxation, immoral avoidance - What role for the law?
- More guidance on Belgium's general antiabuse rule
- Multinational tax avoidance : Australia initiates targeted tax reforms
- Musings on Agnico-Eagle and Univar
- NZ Inland Revenue releases draft GAAR guidance
- Navigating India's proposed GAAR
- New CFC rules
- New China GAAR procedure released
- New EU reporting obligations for tax intermediaries : impact on alternative investments in Luxembourg
- New Indian tax code - treaty override and anti-avoidance rules
- New anti-avoidance provisions in Poland : a change
- New rules on indirect transfers of assets by non-resident enterprises in China
- New tax landscape for cross-border merger & acquisition transactions and intragroup reorganizations in China
- Nigeria's new transfer pricing regulations
- No GAAR without GADR!
- Normas generales anti-elusión/evasión : domésticas e internacionales
- Norway's recent efforts to prevent international tax avoidance
- Notable developments in China's income tax treaties
- Nowe narzędzia kontrolne, dokumentacyjne i informatyczne w prawie podatkowym : poprawa efektywności systemu podatkowego
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- OECD base erosion and profit shifting action 6 : the general anti-abuse rule
- Observations of the General Anti-Avoidance Rule in the Asia Pacific region
- Officials' report on the taxation of multinational companies
- Offshore holding companies and the new European GAAR
- Part IVA - shifting the goal posts
- Part IVA and international transactions
- Pension funds as cross-border investors : country survey on tax and regulatory developments : India
- Peterson v Commissioner of Inland Revenue : [2005] UKPC 5
- Piercing the corporate veil in taxation matters
- Poland's implementation of EU GAAR compromises constitutional and EU principles
- Policy forum: New Zealand's general anti-avoidance rule - a triumph of flexibility over certainty
- Policy forum: Some thoughts on the Supreme Court's apprach to the determination of abuse under the general anti-avoidance rule
- Practical problems in European and international tax law : essays in honour of Manfred Mössner
- President's welcome
- Prevención y fraude : nuevas medidas tributarias : adaptado a la Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal
- Preventing tax avoidance : is there convergence in the way countries counter tax avoidance?
- Preventing treaty abuse
- Principal purpose test and wholly artificial arrangements, can substance rules really solve the problem of conduit companies and treaty shopping?
- Proposed amended Parent-Subsidiary Directive reveals the European Commission's lack of vision
- Proposed legislative changes and impact on foreign investment funds investing in India
- Protecting the tax base - BEPS and beyond
- Qualification of trusts
- Radical proposals for a general anti-abuse rule in the UK
- Recent Australian tax case on hybrid bank capital
- Recent GAAR cases in Canada reveal no clear framework
- Recent Luxembourg tax trends in the private equity environment
- Recent anti-avoidance cases in New Zealand
- Recent development in the general anti-tax avoidance rules in China and future impacts on and challenges for offshore investment structuring
- Recent developments in Section 811... lessons learned?
- Recent developments in the law of anti-avoidance
- Recent trends in transfer pricing : intangibles, GAAR and BEPS
- Recente initiatieven tegen belastingontwijking : impact op multinationale ondernemingen
- Recognising tax avoidance : an analysis of Pt IVA of the Income Tax Assessment Act 1936 (Cth)
- Reconstructing the treaty network
- Regulatory and tax issues for India-focussed venture capital funds
- Render unto Caesar?
- Report of proceedings of the fifthy-eighth tax conference : convened by the Canadian Tax Foundation at the Westin Harbour Castle Hotel, Toronto, November 26-28, 2006
- Report of proceedings of the fiftieth tax conference : convened by the Canadian Tax Foundation, Toronto, 25-28 October, 1998
- Report of proceedings of the fifty-seventh tax conference : convened by the Canadian Tax Foundation at the Hyatt Regency Hotel, Vancouver, September 25-27, 2005
- Report of proceedings of the forty-first tax conference : convened by the Canadian Tax Foundation at the Harbour Castle Westin Hotel Toronto November 27, 28, 29, 1989
- Report of the proceedings of the ninth Assembly of the International Association of Tax Judges held in Ottawa on 28 and 29 September 2018
- Report: improving the operation of New Zealand's tax avoidance laws
- Responses to aggressive tax planning - a study framework
- Review of anti-avoidance measures of a general nature and scope : general anti-avoidance rules and other measures
- Rust 2018 : Highlights aus dem Workshop "Internationales Steuerrecht"
- Sasol Oil v CSARS : judicial reinterpretation of legal doctrine to address tax avoidance in South Africa
- Scandinavian tax courts issue disparate judgments on the scope of EU freedoms
- Scotland the brave
- Shooting the messenger : the proposed enabler penalty
- Should Ethiopia sign the MLI? Prospects and challenges
- Skatteavtal och generalklausuler : ett komparativt perspektiv
- Solving the corporate tax shelter problem
- Source rule trends for capital gains from stock sales
- South Africa's new general anti-avoidance rule - the final GAAR
- Special features of the UN Model Convention
- Special seminar on Canadian tax treaties: policy and practice
- Spirit of tax law and tax (non-)compliance : reflections on form and substance
- Start of something big
- State aid prohibition : the new GAAR in town
- Statutory general anti-avoidance rules : lessons for the United Kingdom from the British Commonwealth
- Strengthening cross-border tax enforcement and the evolving general anti-avoidance rule
- Studies in the history of tax law : volume 10
- Studies in the history of tax law : volume 8
- Substance in international taxation - Belgium
- Substance-over-form in China's GAAR
- Sun Pharma's IPR issue : a narrow escape!
- Supreme Administrative Court gives first decision on application of domestic substance-over-form rule in tax treaty context
- Supreme Court cases test Canada's antiavoidance rules
- Supreme Court provides guidance on general anti-avoidance rule
- Supreme Court re-enters anti-avoidance arena
- Surplus stripping
- Symmetrische of asymmetrische toepassing van de fiscale algemene antimisbruikbepalingen
- Symposium on mandatory disclosure
- Tackling a taxation question
- Tackling abuse of tax treaties related to passive incomes : is beneficial ownership the most effective solution? An evaluation of international and French practices
- Tax Court rules on treaty shopping
- Tax abuse in the European Union : the current state of affairs
- Tax abusive behaviours in Italy - the "abuse of rights" doctrine
- Tax anti-avoidance rules in Latin America
- Tax aspects of PRC red-chip structures
- Tax authorities take on the treaty shoppers
- Tax avoidance
- Tax avoidance
- Tax avoidance
- Tax avoidance - a Trans-Tasman comparative study
- Tax avoidance : the general anti-avoidance rule
- Tax avoidance and the European Court of Justice : what is at stake for European general anti-avoidance rules?
- Tax avoidance and the law : understanding the UK General Anti-Abuse Rule
- Tax avoidance and the rule of law
- Tax avoidance in Australia
- Tax avoidance in New Zealand : the camel's back that refuses to break!
- Tax avoidance in the 21st century : a Canadian perspective
- Tax avoidance in the modern world
- Tax avoidance revisited in the EU BEPS context : EATLP Annual Congress Munich 2-4 June 2016
- Tax certainty : IMF/OECD report for the G20 finance ministers
- Tax court grinds reorg into the same class as other 84.1 GAAR cases : 1245989 Alberta Ltd. v. The Queen 2017 TCC 51
- Tax initiatives in the 2004 Canadian federal budget
- Tax inversions : time to take a look in the mirror reflections on the inversion phenomenon
- Tax issues in consensual debt restructuring [Belgium]
- Tax issues with the sharing economy
- Tax planning and anti-avoidance legislation
- Tax planning for funds investing in China : new opportunities and challenges
- Tax planning for possible future events does not attract GAAR : MIL (Investments) S.A. v The Queen
- Tax planning strategies in response to China's changing tax landscape : issues and structures to be considered in a post-tax unification China
- Tax rulings in Poland following recent amendments
- Tax treaties and tax avoidance : application of anti-avoidance provisions
- Tax treaty abuse : a second look
- Tax treaty abuse and the pricipal purpose test - part 2
- Tax treaty benefits : a limit on the New Zealand GAAR?
- Tax treaty override
- Taxation of derivatives
- Taxation of foreign institutional investors in India : the hanging fire
- Taxation of indirect equity transfers : Malaysia
- Taxation of loan relationships and derivative contracts
- Taxation of offshore indirect transfers in Brazil in need of reform
- Taxation of venture capital : funds and managers
- Taxation, tax avoidance and the rule of law
- Taxing foreign companies on capital gains in China
- Taxpayer seeks to appeal antiavoidance case to Supreme Court of Canada
- Terra Incognita : de impact van recente Unierechtelijke evoluties op de Belgische fiscale algemene antimisbruikbepalingen
- Text of Chinese Regulation implementing special tax adjustments (trial version) released 1/9/09 : unofficial translation by PricewaterhouseCoopers in Shanghai
- Text of Chinese Regulation on special tax adjustments (trial version) : unofficial translation by PricewaterhouseCoopers in Shanghai
- The 2003 revisions to the Commentary to the OECD Model on tax treaties and GAARs : a mistaken starting point
- The ATAD and its effect on German tax law
- The Anti-Avoidance Directive in Ireland : winds of change or an easterly breeze?
- The Anti-Tax Avoidance Directive General Anti-Abuse Rule : a legal basis for a duty on Member States to fight tax abuse in EU corporate direct tax law
- The Canadian Tax Court again rules in favor of the legal substance of arrangements : observations of the AgraCity case and its impacts
- The Commissioner's obligation to make compensating adjustments for income tax and GST in Australia and New Zealand
- The Commissioner's power of reconstruction under the general anti-avoidance rule
- The Court of Appeal's decision on the application of the general anti-avoidance rule
- The Credit Suisse cases and intra-group financing : Dutch Supreme Court strikes a balance between tax planning and tax
- The DNA of the principal purpose test in the Multilateral Instrument
- The Direct Taxes Code's proposed changes to the transfer pricing rules and the anticipated impact
- The EU Anti-Tax Avoidance Directive : a UK perspective
- The EU anti-tax-avoidance directive
- The EU common consolidated corporate tax base
- The GAAR dimension of anti-avoidance : possibilities in India
- The GAAR so far : A key weapon in the armoury?
- The General Anti-Abuse Rule of the Anti-Tax Avoidance Directive : an analysis against the wider perspective of the European Court of Justice's case law on abuse of EU law
- The General Court's judgment in Engie : the non-application of a national GAAR confers State Aid
- The Inlands Revenue's draft interpretation statement on tax avoidance - are we any further ahead?
- The Italian statute of taxpayers' rights: state of the art 20 years after its enactment
- The MLI and its impact on Canada's bilateral tax treaties
- The OECD Multilateral Instrument : a Canadian perspective on the principal purpose test
- The PPT in post-BEPS Tax Treaty Law : it is a GAAR but just a GAAR!
- The Principal Purpose Test's burden of proof : Should the OECD Commentary on Art. 29(9) specify which party bears the onus?
- The Routledge companion to tax avoidance research
- The Spanish general anti-abuse rule
- The Supreme Court of Canada and the general anti-avoidance rule : Canada Trustco and Mathew
- The TCI case : a milestone case for China taxing offshore indirect shares transfer
- The Tax Court of Canada strikes offshore bank in Loblaw