Titlebook: A Comparative Look at Regulation of Corporate Tax Avoidance; Karen B. Brown Book 2012 Springer Science+Business Media B.V. 2012 Collection

defeatist

amnesia

Michael D. Kickmeier-Rust,Dietrich Albertdded in the German Constitution, dictating that all taxpayers pay their share of taxes in accordance with ability to pay, is disrupted when taxpayers are permitted to circumvent this obligation by entering abusive arrangements. A new GAAR was adopted in 2008 in order to provide a more effective defi

CHASM

Xingwei Hao,Xiangxu Meng,Xu Cuiwith the purpose of the legal rule. More particularly, Hungary has codified a GAAR, the first among the Middle-Eastern-European countries. The GAAR provides for: classification of a transaction in conformity with its real content, adherence to proper legal practice, reference to rules of connected t

cunning

Paulo Quaresma,Irene Pimenta Rodriguese existence of a tax avoidance motive does not have any legal consequence. The court merely determines in a factual inquiry whether a given transaction involves impermissible tax avoidance. Although there is no GAAR, the legislature has enacted numerous TAARs. In particular, these rules target tax a

fatuity

Alexander Gelbukh,Igor A. Bolshakovch the taxpayer claimed a tax reduction by circumventing the law to enter a transaction substantially similar to one in which another taxpayer bore a higher tax burden. A parallel rule, fraus legis, which was resurrected in the mid-1980s, has diminished reliance upon the GAAR. The taxing authority m

plasma

PLUMP

Advances in Web Intelligence and Data Miningosition to the notion of an anti-avoidance rule. When Poland began to move to a market economy in the early 1990s, the legislature made unsuccessful attempts to adopt a GAAR. Attempts by the courts to employ a judicial anti-avoidance rule were overturned by the Supreme Administrative Court. Enactmen

Synthesize

Prasanna Desikan,Jaideep Srivastavality ordinarily due. This provision is applied by the tax administrator on a case-by-case basis. In addition, anti-avoidance case law from the European Court of Justice furnishes some guidance for addressing artificial tax arrangements. These rules have been implemented by incorporation of EU direct

GUMP

宿醉

Olfa Nasraoui,Myra Spiliopoulou,Brij Masandthe new approach that developed in 1980s case law. That approach employed a type of substance over form or step transaction analysis that allowed the courts to ignore steps taken without a commercial purpose in order to gain a tax advantage. In recent years the courts have denied the existence of a