In Defence of General Anti-Avoidance Rules

Journal
Author
Zimmer, F.
Country
European Union; International; OECD
Published Date
Issue
Bulletin for International Taxation 2019 (Volume 73 04), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article, which is based on the Bertil Wiman lecture given in Zurich on 9 June 2018, aims to undertake a critical assessment of the use of general anti-avoidance rules (GAARs) in taxation and concludes that GAARs should be considered an inherent and necessary part of (income) tax rules.