General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The UK GAAR

This book chapter discusses the background to the UK General Anti-Avoidance Rule, analyses the wording of the legislation and looks at its relationship with double taxation treaties and EU and OECD developments

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Year of publication:	2016
Authors:	Freedman, Judith
Publisher:	[2016]: [S.l.] : SSRN
Subject:	Steuervermeidung \| Tax avoidance \| Steuersystem \| Tax system \| Steuerpolitik \| Tax policy \| Steuer \| Tax

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Extent:	1 Online-Ressource (24 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: GAARs - A Key Element of Tax Systems in the Post-BEPS World, 2016 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 8, 2016 erstellt
Other identifiers:	10.2139/ssrn.2769554 [DOI]
Classification:	H2 - Taxation, Subsidies, and Revenue ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012993882