Journal ArticleOPEN ACCESS

PREDICTING THE ‘UNPREDICTABLE’ GENERAL ANTI-AVOIDANCE RULE (GAAR) IN EU TAX LAW

  • Chen S
InterEULawEast: Journal for the International and European Law, Economics and Market Integrations (2018) 5(1) 91-120
DOI: 10.22598/iele.2018.5.1.5
N/ACitations
Citations of this article
17Readers
Mendeley users who have this article in their library.

Abstract

Sažetak General Anti-Avoidance Rule (GAAR) is a type of rule designed to combat the tax-avoidance scenarios that in a legal form lawfully but aims to circumvent the legal consequences. GAAR is necessary for a tax system to address unexpected innovative tax …

Cite

CITATION STYLE

APA

Chen, S.-C. (2018). PREDICTING THE ‘UNPREDICTABLE’ GENERAL ANTI-AVOIDANCE RULE (GAAR) IN EU TAX LAW. InterEULawEast: Journal for the International and European Law, Economics and Market Integrations, 5(1), 91–120. https://doi.org/10.22598/iele.2018.5.1.5

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free