Is there any international fundamental right against an international general anti-avoidance rule?

Abstract

This chapter discusses the role and main aspects of International Human Rights in the light of justifications for general anti-avoidance rules in international taxation. It analyses whether or not an internationalGAAR,such as the PPT (principal purpose test) of theOECD Multilateral Instrument may be against some international fundamental rights under International Conventions on Human Rights. It also argues what type of GAAR or specific rules would fit more properly as a legal tool to counteract tax avoidance and analyses its consequences in relation to taxpayers' rights.