文章基本信息

标题：General Anti Avoidance Rule
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作者：R. Kokila
期刊名称：International Journal on Research and Development : A Management Review
印刷版ISSN：2319-5479
出版年度：2014
期号：Special 1
页码：52-54
出版社：Institute for Research and Development India
摘要：This article considers the effectiveness of the application of a general anti-avoidance rule (GAAR) when the impugned transaction or arrangement is cross-border. The vital issue is how a double tax agreement applies to the transaction or arrangement when the tax authorities invoke the GAAR. The GAAR which was developed in case law: fraus legis. It also discusses the relation with special anti avoidance rules and with tax treaties and EU law. Finally the paper discusses alternatives to GAARs
关键词：Abuse of law; Anti-avoidance rules; BEPS; ; Fraus legis; Fraus tractatis; Limitation on benefits; ; Requalification