General Anti-Avoidance Rules (GAARs) - A Key Element of Tax Systems in the Post-BEPS Tax World? The Netherlands
| Author | : Sigrid Hemels |
| Publisher | : |
| Total Pages | : |
| Release | : 2014 |
| ISBN-10 | : OCLC:1308863933 |
| ISBN-13 | : |
| Rating | : 4/5 ( Downloads) |
Book Synopsis General Anti-Avoidance Rules (GAARs) - A Key Element of Tax Systems in the Post-BEPS Tax World? The Netherlands by : Sigrid Hemels
Download or read book General Anti-Avoidance Rules (GAARs) - A Key Element of Tax Systems in the Post-BEPS Tax World? The Netherlands written by Sigrid Hemels and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the Netherlands statutory General Anti Avoidance Rule (GAAR), richtige heffing and the GAAR which was developed in case law: fraus legis. It also discusses the relation with special anti avoidance rules and with tax treaties and EU law. Finally the paper discusses alternatives to GAARs.
