Designing a general anti-abuse rule: striking a balance

Journal article

Abstract:: This article argues that statutory general anti-avoidance or anti-abuse provisions (GAARs) are an essential part of a modern tax system, since specific legislation will not catch every abuse. Properly drafted GAARs with appropriate protections can give administrators and courts an important tool to use in cases of egregious abuse, but the use must be within a legitimate framework suitable for the jurisdiction in question. GAARs are not the appropriate mechanism for a fundamental rewriting of ...
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Institution:

University of Oxford

Division:

SSD

Department:

Law

Sub department:

Law Faculty

Role:

Author

Publisher:: International Bureau of Fiscal Documentation Publisher's website
Journal:: Asia-Pacific Tax Bulletin Journal website
Volume:: 20
Issue:: 3
Pages:: 167-173
Publication date:: 2014-05-13
ISSN:: 2352-9164

Keywords:: tax administration

advance rulings

general anti-avoidance rule

tax avoidance

economic substance

statutory interpretation
Pubs id:: pubs:601220
UUID:: uuid:6904e5ed-34c0-4c2a-acec-f03b6bf12d4f
Local pid:: info:fedora/pubs:601220
Source identifiers:: 601220
Deposit date:: 2016-09-01

Licence:: Terms and Conditions of Use for Oxford University Research Archive

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