Volume 44 (2016) / Issue 11

João Dácio Rolim, 'The General Anti-Avoidance Rule: Its Expanding Role in International Taxation' (2016) 44 Intertax, Issue 11, pp. 815–822


This article discusses the role of and main justifications for general anti-avoidance rules (GAARs) 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 Base erosion and profit shifting (BEPS)/Organisation for Economic Co-operation and Development (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.

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ISSN: 0165-2826
ID: TAXI2016074