The General Anti-avoidance Rule

its Expanding Role in International Taxation

Authors

  • João Dácio Rolim

Keywords:

general anti-avoidance rules (GAARs), Base erosion and profit shifting (BEPS), tax avoidance, international taxation

Abstract

This article discusses the role of and main justifications for general anti-avoidance rules in international taxation. It analyses whether or not a GAAR may be regarded as an international general principle of law taking into account the latest developments within international organizations, including some international courts, and domestic jurisdictions, and the BEPS/OECD work. It also argues what type of GAAR or specific rules would fit more properly as a legal tool to counteract tax avoidance and its consequences. This article was originally published in INTERTAX, Volume 44, Issue 11, 2016, Kluwer Law International.

References

ARNOLD, Brian J. The Canadian general anti-avoidance rule. Tax Avoidance and the Rule of Law, (IBFD, 1997), p. 243.

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Published

2017-12-01

How to Cite

Rolim, J. D. (2017). The General Anti-avoidance Rule: its Expanding Role in International Taxation. RDTI Atual, (2), 112–128. Retrieved from https://revista.ibdt.org.br/index.php/RDTIAtual/article/view/1822

Issue

No. 2 (2017)

Section

Artigos

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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