Results 171 to 180 of about 2,542 (235)

General Anti-Avoidance Rule (GAAR) and the CIT Gap in Poland

Optimum Economic Studies
Purpose | The article is an attempt to assess the impact of the anti-tax avoidance rule on the corporate income tax (CIT) gap in Poland. Research method | The research intention was carried out using a literature review and analysis of applicable ...
Monika Pasternak-Malicka, Tomasz Dębowski   +1 more
semanticscholar   +1 more source

Critical Review of Jurisprudence: Dynamic Interplay Between the ALS and the Principle of Prohibition of Abuse (also GAAR & PPT) in Light of X BV and Other Case Law of the CJEU’

Intertax
A quest to identify abusive tax avoidance and differentiate it from legitimate tax planning is very challenging. The Court of Justice of the European Union (CJEU) is one of the main actors in the jurisprudential arena that regularly contributes to ...
B. Kuzniacki
semanticscholar   +1 more source

Under Which Conditions Would the ATAD’s GAAR Benefit from Automatic Decision-Making in Terms of Legal Certainty and Efficiency?

International Tax Studies, 2022
In this article, the author scrutinized the limitations on tax administrations when it comes to enhancing legal certainty and efficiency via automatica decision-making (ADM) models until the Anti-Tax Avoidance Directive and general anti-avoidance rules ...
M. P. Behrends
semanticscholar   +1 more source

International Tax Planning: The Fallout from Alta Energy Luxembourg—The Application of GAAR to Tax Treaties

Canadian Tax Journal/Revue fiscale canadienne
This article examines three factors that were influential in the Supreme Court’s 2021 decision in Canada v. Alta Energy Luxembourg SARL with respect to the potential application of the general anti-avoidance rule to the Canada-Luxembourg tax treaty: (1 ...
B. Arnold
semanticscholar   +1 more source

Application of the Spanish GAAR to a Cross-Border Financing Structure Implemented by a Multinational Group through a Netherlands Entity

European Taxation, 2022
In this article, the author discusses a case in which the Spanish general anti-avoidance rule was applied to a cross-border financing structure implemented by a US multinational group through the incorporation of a Netherlands financing entity.
E. Sánchez de Castro Martín-Luengo
semanticscholar   +1 more source

Poland’s Implementation of EU GAAR Compromises Constitutional and EU Principles

Intertax, 2021
One of the most potent legal instruments for preventing tax avoidance is Article 6 (general anti-avoidance rule, EU GAAR) of the Anti-Tax Avoidance Directive (ATAD). This article analyses Poland’s very restrictive implementation of EU GAAR to demonstrate
B. Kuzniacki
exaly   +2 more sources

The issues of legal certainty of GAAR in the context of judicial enforcement in Canada

Pravo i gosudarstvo: teoriâ i praktika, 2021
D. Podshivalova
exaly   +2 more sources

When Is a SAAR Not a SAAR? When It’s a GAAR

Talking Points
Countries have long employed a variety of tools to address artificial arrangements designed to avoid taxation, including specific anti-avoidance rules (SAARs) and general anti-avoidance rules (GAARs).
S, Lohia
semanticscholar   +1 more source

GAARs of Australia, South Africa and the United Kingdom - A Comparison with Indian GAAR

SSRN Electronic Journal, 2017
The Article compares the General Anti Avoidance Rules in Australia, South Africa and the United Kingdom with the Indian GAAR.
openaire   +1 more source

Analisis Kebijakan General Anti-Avoidance Rule (GAAR) di Indonesia

E-Jurnal Akuntansi
The GAAR provision to combat unacceptable tax avoidance has already been ratified in Law Number 7 of 2021 concerning the Law on Harmonization of Tax Regulations (HPP Law) and Government Regulation Number 55 of 2022 (PP 55/2022).
Zulfa Royani, Yulianti Yulianti
semanticscholar   +1 more source