General Anti-avoidance Rule

Abstract

This article discusses the role of and main justifications for general anti-avoidance rules in international taxation. It analyses whether or not a GAAR may be regarded as an international general principle of law taking into account the latest developments within international organizations, including some international courts, and domestic jurisdictions, and the BEPS/OECD work. It also argues what type of GAAR or specific rules would fit more properly as a legal tool to counteract tax avoidance and its consequences. This article was originally published in INTERTAX, Volume 44, Issue 11, 2016, Kluwer Law International.This article discusses the role of and main justifications for general anti-avoidance rules in international taxation. It analyses whether or not a GAAR may be regarded as an international general principle of law taking into account the latest developments within international organizations, including some international courts, and domestic jurisdictions, and the BEPS/OECD work. It also argues what type of GAAR or specific rules would fit more properly as a legal tool to counteract tax avoidance and its consequences. This article was originally published in INTERTAX, Volume 44, Issue 11, 2016, Kluwer Law International.