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GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU
Schriftenreihe IStR Band 98
Produktform: E-Buch Text Elektronisches Buch in proprietärem
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".
74,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU
Schriftenreihe IStR Band 98
Produktform: E-Buch Text Elektronisches Buch in proprietärem
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".
74,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
Transfer Pricing and Business Restructurings
Current Developments, Relevant Issues and Possible Solutions
Produktform: E-Buch Text Elektronisches Buch in proprietärem
36,99 € inkl. MwSt.
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lieferbar - Lieferzeit 10-15 Werktage
Multilateral Cooperation in Tax Law
Series on International Tax Law, Volume 135
Produktform: Buch / Einband - flex.(Paperback)
98,00 € inkl. MwSt.
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lieferbar - Lieferzeit 10-15 Werktage
CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms
Series on International Tax Law, Volume 134
Produktform: E-Buch Text Elektronisches Buch in proprietärem
67,99 € inkl. MwSt.
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Tax and Technology
Series on International Tax Law, Volume 137
Produktform: E-Buch Text Elektronisches Buch in proprietärem
119,99 € inkl. MwSt.
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CJEU - Recent Developments in Value Added Tax 2021
Series on International Tax Law, Volume 133
Produktform: E-Buch Text Elektronisches Buch in proprietärem
74,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms
Series on International Tax Law, Volume 134
Produktform: Buch / Einband - flex.(Paperback)
82,00 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
Tax Treaty Case Law around the Globe 2022
Series on International Tax Law, Volume 138
Produktform: Buch / Einband - flex.(Paperback)
115,00 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
Multilateral Cooperation in Tax Law
Series on International Tax Law, Volume 135
Produktform: E-Buch Text Elektronisches Buch in proprietärem
79,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage