The UK General Anti-Avoidance Rule: Transplants and Lessons

Journal
Author
Freedman, J.
Country
European Union; OECD; United Kingdom
Published Date
Issue
Bulletin for International Taxation 2019 (Volume 73), No. 6/7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The UK General Anti-Avoidance Rule has been criticized both for being too narrow and too wide. This article examines the origins of the UK GAAR, its wording and evolution, and the use of concepts and phrases transplanted from the United Kingdom and used in the European Union’s ATAD and BEPS Action 6.