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In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying to establish the borderline between "abuse" and "use" of a law, thereby addressing the phenomenon that as long as there have been taxes, persons have been trying to reduce their tax bills.

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GAARS: the better insight into a country´s tax system

In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying to establish the borderline between "abuse" and "use" of a law, thereby addressing the phenomenon that as long as there have been taxes, persons have been trying to reduce their tax bills.

This award-winning book compares the GAARs and judicial anti-avoidance approaches of Germany, the UK and the EU. It gives a deep insight into the predominant legal traditions of the Western World, comprehensively analyses case-law and offers unique perspectives on tax law across jurisdictions. This book reveals that there is no other feature of tax law that provides a better insight into a country´s tax system than its anti-avoidance rules. GAARs and their historical background reveal so much about judicial perspectives on taxation and legal interpretation, citizens´ tax morale, drafters´ inclinations for technical or principled drafting or legislators´ willingness to confront politically sensitive issues. Understanding the role of GAARs ultimately also reveals whether they are a suitable means to counteract tax avoidance effectively.

The Book is the winner of the Wolfgang Gassner-Wissenschaftspreis 2016!

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GAARS: the better insight into a country´s tax system

In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying to establish the borderline between "abuse" and "use" of a law, thereby addressing the phenomenon that as long as there have been taxes, persons have been trying to reduce their tax bills.

This award-winning book compares the GAARs and judicial anti-avoidance approaches of Germany, the UK and the EU. It gives a deep insight into the predominant legal traditions of the Western World, comprehensively analyses case-law and offers unique perspectives on tax law across jurisdictions. This book reveals that there is no other feature of tax law that provides a better insight into a country´s tax system than its anti-avoidance rules. GAARs and their historical background reveal so much about judicial perspectives on taxation and legal interpretation, citizens´ tax morale, drafters´ inclinations for technical or principled drafting or legislators´ willingness to confront politically sensitive issues. Understanding the role of GAARs ultimately also reveals whether they are a suitable means to counteract tax avoidance effectively.

The Book is awarded the "Wolfgang Gassner-Wissenschaftspreis 2016" and the "Erwin-Wenzl-Preis 2016".

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