The UK General Anti-Avoidance Rule transplants and lessons Judith Freedman Electrónico
By: Freedman, Judith
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Material type: 
ArticlePublisher: 2019Subject(s): ELUSION FISCAL | EVASION FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | REINO UNIDO | LEGISLACION
In:
Bulletin for International Taxation v. 73, n. 6/7 June/July 2020Summary: The UK General Anti-Avoidance Rule has been criticized both for being too narrow and too wide. This article examines the origins of the UK GAAR, its wording and evolution, and the use of concepts and phrases transplanted from the United Kingdom and used in the European Union’s ATAD and BEPS Action 6.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/6/7-1 (Browse shelf) | Available | BIT/2019/6/7-1 |
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Resumen.
The UK General Anti-Avoidance Rule has been criticized both for being too narrow and too wide. This article examines the origins of the UK GAAR, its wording and evolution, and the use of concepts and phrases transplanted from the United Kingdom and used in the European Union’s ATAD and BEPS Action 6.
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