About this book

General anti-avoidance rules (GAARs) havebeen 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 tighteningGAARs, and with the European Union and OECD suggesting the implementation ofsuch rules, the topic seems more important than ever. The aim of this book isto give tax policymakers, tax authorities, tax courts and tax practitioners anidea of the various understandings of and approaches towards tax avoidance in39 countries.

In order to do so, 39 national reports fromcountries across the globe have been compiled and are published in this volume.More than 100 experts, including the authors of the national reports, convenedfor a joint conference on “General Anti-Avoidance Rules (GAARs) – A Key Elementof Tax Systems in the Post-BEPS Tax World?” in Rust, Austria, from 3-5 July2014. The national reports focus on the requirements for the application ofGAARs and on the legal consequences of applying a GAAR. Moreover, therelationship between GAARs and SAARs, as well as tax treaties and EU lawrequirements, are given much attention. A further objective of this book is toshed light on recent European developments and on alternatives to GAARs.

Reference

Loutzenhiser G. GAARs-A key element of tax systems in the Post-BEPS World[J]. British Tax Review, 2016 (5): 703-704.