Subject 1 of the IFA 2018 Cahier covers General Anti-Avoidance Rules (GAARs) and other anti-avoidance measures, of general scope, implemented by jurisdictions across the globe. In the 2002 Oslo IFA Congress, one of the conclusions of the report on the subject ‘Form and substance in tax law’ was that countries would challenge tax avoidance schemes with or without a GAAR; in its absence, judge-made doctrines or civil law concepts (sham, abuse of law and fraud of law) are nowadays commonly applied as anti-avoidance measures of general nature. Given the fact that anti-avoidance measures of general nature are applied in most jurisdictions, one country can learn from the other on how to draft GAARs, identify comparable features, solve similar issues and analyse significant judicial outcomes. GAARs are on the international agenda, particularly considering the OECD’s Base Erosion and Profits Shifting program – BEPS’ context.
|Issue||IFA Cahiers Volume 103 (Volume A)|