The new general tax law in Spain, including a new anti-avoidance clause

The General Tax Law as published in the Official Gazette of Spain in December 2003 is of major significance for Spain's tax law because it governs all common aspects of taxation except constitutional matters. After discussing the motives for the new law and the method used for drafting it, some of its more far-reaching provisions and, in particular, the new anti-avoidance clause are examined.