Taxation Law Monthly List of Titles published under HK and UK Jurisdictions

General Anti-Avoidance Rules: A Comparative, International and European Perspective

By Benjamín Sevill Bernabéu
Kluwer Law International July 2025

Specifications

ISBN-13
9789403524894
Publisher
Kluwer Law International
Publication
July 2025
Format
Hardback
Jurisdiction
Netherlands ? Countri(es) for reference only

Details

General Anti-Avoidance Rules, the only book considering the rules from transnational, international, and EU perspectives, provides a specific and practical diagnosis of the General Anti-Avoidance Rules (GAARs) by a comparison of rules in various countries, the normative evolution at international and European level, and the interpretation of these rules by the courts. Any recognition of the conflict between tax collection and taxpayers’ rights inevitably raises the thorny issue of tax avoidance. Battling tax avoidance has become one of the pillars of tax policy at every governmental level, and thus, an exhaustive analysis of the scope and implications of the new GAARs is urgently required.

What’s in this book:

The book offers an in-depth analysis of the following aspects:

  • distinction between tax avoidance, tax evasion, tax planning, and aggressive tax planning
  • lack of legal certainty due to proliferation of rules and imprecise concepts used to apply them
  • reversal of the burden of proof in many cases of potential tax avoidance
  • national consequences of the paradigm shift that has taken place at the international level, and
  • role of the principal purpose test (PPT) clause in the Multilateral Convention

How this will help you:

In its detailed analysis of the regulatory advances in the field of GAARs, the author offers cogent proposals that will pierce through the complexities and imprecisions of the GAARs. The issues and solutions addressed in this book will prove invaluable to tax practitioners, tax authorities, policymakers, courts, and academics, providing them with clarity, security, and greater certainty in the application of the GAARs.

Table of Contents

Brief Information on the Research
List of Abbreviations
Introduction

CHAPTER 1. Conceptual Delimitation and Distinction of Figures
CHAPTER 2. Constituent Elements of Tax Avoidance: Analysis of Different Contexts and Views of Tax Avoidance
CHAPTER 3. The Fight Against Tax Avoidance from an International Perspective
CHAPTER 4. The Fight Against Tax Avoidance in the European Legal System
CHAPTER 5. Conclusions and Proposals

Bibliography
Table of Cases
Table of Official Documentation
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HKD 1,186.63

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