GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU (eBook)

Schriftenreihe IStR Band 98

Markus Seiler (Autor)

eBook Download: PDF

2016 | 1. Auflage
374 Seiten
Linde Verlag Wien Gesellschaft m.b.H.
978-3-7094-0815-5 (ISBN)

Infos

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".

Textauszug

XVIIList of abbreviations

Abs	Absatz (para)

AC	Law Reports: Appeal Cases (3rd series)

AEUV	Vertrag über die Arbeitsweise der Europäischen Union (TFEU)

AG	Advocate General

All ER

All England Law Reports

Anm.	Anmerkung (Comment)

AO	Abgabenordnung (Fiscal Code)

App.Cas.

Law Reports: Appeal Cases (2nd series)

APTB	Asia Pacific Tax Bulletin

BAO	Bundesabgabenordnung (Austrian Federal Fiscal Code)

BB	Der Betriebsberater

BEPS	Base Erosion and Profit Shifting

BerlinFG

Berlinförderungsgesetz (Berlin Promotion Act)

BFH	Bundesfinanzhof (Federal Fiscal Court)

BFH/NV

Sammlung nicht veröffentlichter Entscheidungen des BFH (collection of the decisions of the BFH which are not published officially)

BFHE	Sammlung der Entscheidungen des BFH (collection of decisions of the BFH)

BFIT	Bulletin for International Taxation

BGBl	Bundesgesetzblatt (Federal Law Gazette)

BRD	Bundesrepublik Deutschland (Federal Republic of Germany)

Bgin.

Beschwerdegegnerin (the party complained against)

BT	Bundestag (German Bundestag)

BTDrucks

Bundestagsdrucksache (Bundestag document)

BTR	British Tax Review

BVerfG

Bundesverfassungsgericht (Federal Constitutional Court)

...

Produkt-Details

• Erscheint lt. Verlag: 28.6.2016
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• ISBN-10: 3-7094-0815-6 / 3709408156
• ISBN-13: 978-3-7094-0815-5 / 9783709408155