Universitat de València ETICCs group and professor Sevilla Bernabéu published his monography 'General Anti-Avoidance Rules: A Comparative, International and European Perspective' under the prestigious editiorial Wolters Kluwer.
Any awareness of the conflict between tax payment and taxpayer rights brings the difficult matter of tax avoidance. The fight against tax avoidance has become one of the main actions in tax policies throughout the government levels and demands an urgent and exhaustive analysis of the implications and reach of the new general anti-avoidance rules (GAAR).
The book provides a deep analysis on the following aspects:
- the fight against tax avoidance and GAAR in different countries like: Australia, Canada, United States, New Zealand, south Africa, Netherlands, Switzerland, Argentina, Chile...
- the lack of legal security due to the proliferation of rules and concepts that are vague and hard to use
- the reversal burden of proof in many cases of potential tax avoidance
- the interaction between GAAR and SAAR
- the national consequences of the paradigm change at an international level
- the role of the Principal Purpose Test (PPT) clause on the Multilateral Agreement
