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    188宝金博页面版: General Anti-Avoidance Rules A Comparative, International and European Perspective

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    内容提示： 91General Anti-Avoidance RulesBenjamín Sevilla BernabéuBenjamín Sevilla BernabéuSerieson InternationalTaxation91General Anti-Avoidance RulesA Comparative, International and EuropeanPerspectiveGeneral Anti-Avoidance RulesA Comparative, International and European PerspectiveBenjamín Sevilla BernabéuSOIT 91Serieson InternationalTaxationAny recognition of the tension between tax collection and taxpayers’ rights inevitably raises the thorny issue of tax avoidance. Combatting tax avoidance has become one ...

    文档格式：PDF | 页数：250 | 浏览次数：15 | 上传日期：2025-09-05 20:53:06 | 文档星级：
    91General Anti-Avoidance RulesBenjamín Sevilla BernabéuBenjamín Sevilla BernabéuSerieson InternationalTaxation91General Anti-Avoidance RulesA Comparative, International and EuropeanPerspectiveGeneral Anti-Avoidance RulesA Comparative, International and European PerspectiveBenjamín Sevilla BernabéuSOIT 91Serieson InternationalTaxationAny recognition of the tension between tax collection and taxpayers’ rights inevitably raises the thorny issue of tax avoidance. Combatting tax avoidance has become one of the pillars of tax policy at every governmental level, and accordingly, an in-depth analysis of the scope and implications of the new General Anti-Avoidance Rules (GAARs) is urgently needed. In this book – the only book that considers the rules from transnational, international, and EU perspectives – the author provides a specifc and practical diagnosis of the GAARs by a comparison of rules in a variety of countries, the normative evolution at international and European level, and the interpretation of these rules by the courts.The book offers a detailed analysis of such aspects as the following:– 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.In its detailed analysis of the regulatory advances in the feld 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 of great value to tax practitioners, tax authorities, policymakers, courts, and academics, providing them with clarity, security, and greater certainty in the application of the GAARs.

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