GAARs
Subtitle: a key element of tax systems in the post-BEPS world
By: editors: Michael Lang, Alexander Rust, Josef Schuch, Claus Staringer, Jeffrey Owens, Pasquale Pistone
Series: WU Institute for Austrian and International Tax Law European and international tax law and policy series -- volume 3; WU Institute for Austrian and International Tax Law European and international tax law and policy series -- v. 3
Publisher: IBFD
Published: 2016
Place of publication: Amsterdam
Language: eng
Number of pages: 807
ISBN-13: 9789087223588
Subjects: Tax evasion; Law and legislation; Tax planning; International business enterprises; Taxation; Prevention; International cooperation; Transfer pricing; Organisation for Economic Co-operation and Development. Secretary-General
Other titles: General anti-avoidance rules
Description: 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.
Notes: Includes bibliographical references.
Table of contents: title: Chapter 1:; title: General Report: GAARs, p.1  -- Richard Krever -- Chapter 2:; title: European Union, p.21  -- Ioanna Mitroyanni -- Chapter 3:; title: Australia, p.45  -- Richard Krever and Peter Mellor -- Chapter 4:; title: Austria, p.65  -- Viktoria Wöhrer -- Chapter 5:; title: Belgium, p.83 -- Marc Bourgeois and Aymeric Nollet -- Chapter 6:; title: Brazil, p.109  -- Luis Eduardo Schoueri and Mateus Calicchio Barbosa -- Chapter 7:; title: Canada, p.147  -- Martha O'Brien -- Chapter 8:; title: China, p.179  -- Bristar Mingxing Cao and Na Li -- Chapter 9:; title: Croatia, p.205  -- Natasa Zunit Kovacevic, Stjepan Gadio, Sabina Hodiic and Irena Klemenele -- Chapter 10:; title: Czech Republic, p.219  -- Danuse Nerudovd and Lukds Moravee -- Chapter 11:; title: Denmark, p.237  -- Seren Friis Hansen -- Chapter 12:; title: Finland, p.247  -- Marjaana Helminen -- Chapter 13:; title: France, p.275  -- Thomas Dubut -- Chapter 14:; title: Germany, p.287  -- Klaus-Dieter Drüen -- Chapter 15:; title: Hungary, p.307  -- Borbala Kolozs and Richard Krever -- Chapter 16:; title: India, p.321  -- Nilesh M. Kapadia -- Chapter 17:; title: Ireland, p.345  -- Gerardine Doyle and Emer Hunt -- Chapter 18:; title: Italy, p.369  -- Paolo Piantavigna -- Chapter 19:; title: Liechtenstein, p.397  -- Martin Wenz, Patrick Knörzer and Simon Busch -- Chapter 20:; title: Mexico, p.411  -- Daniel Fuentes Hemande; and Cesar -- Chapter 21:; title: Netherlands, p.435  -- Sigrid Hemels -- Chapter 22:; title: New Zealand, p.457  -- Craig Elliffe and Andrew Smith -- Chapter 23:; title: Norway, p.473  -- Ingebjorg vamrôk -- Chapter 24:; title: Poland, p.485  -- Hanna Filipczyk and Agnieszka Olesinska -- Chapter 25:; title: Portugal, p.515  -- Gustavo Lopes Courinha -- Chapter 26:; title: Romania, p.533  -- Madalina Cotrut -- Chapter 27:; title: Russia, p.543  -- Vladimir Tyutyuryukov -- Chapter 28:; title: Serbia, p.569  -- Svetislav Kostic -- Chapter 29:; title: Slovak Republic, p.583  -- Lubica Adame -- Chapter 30:; title: Slovenia, p.597  -- Lidija Hauptman and Sabina Taskar Beloglavee -- Chapter 31:; title: South Africa, p.611  -- Annet Wanyana Oguttu -- Chapter 32:; title: South Korea, p.633  -- Hyejung Byun and Soo Jean Park -- Chapter 33:; title: Spain, p.655  -- Juan Jose Zornoza and Andres Bae -- Chapter 34:; title: ySweden, p.683  -- Stefan Olsson -- Chapter 35:; title: Switzerland, p.701  -- Peter Hongler -- Chapter 36:; title: Turkey, p.725  -- Ege Berber Villeneuve -- Chapter 37:; title: United Kingdom, p.741  -- Judith Freedman -- Chapter 38:; title: United States, p.765 -- Shay Menuehin and Yariv Brauner