Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance Rules in the EU-BEPS Context

National Reporter for the 2016 Annual Conference of the European Association of Tax Law Professors (EATLP)

37 Pages Posted: 17 May 2016

Date Written: March 30, 2016

Abstract

The Paper examines German anti-avoidance rules along the lines of the 2016 EATLP questionnaire. The report pays particular attention to the German GAAR, as interpreted by domestic courts.

Keywords: Tax Law, Tax Avoidance, Base Erosion and Profit Shifting (BEPS), General Anti-Avoidance Rule (GAAR), Anti-Abuse Legislation

Suggested Citation

Reimer, Ekkehart, Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance Rules in the EU-BEPS Context (March 30, 2016). National Reporter for the 2016 Annual Conference of the European Association of Tax Law Professors (EATLP), Available at SSRN: https://ssrn.com/abstract=2780120

Ekkehart Reimer (Contact Author)

Heidelberg University ( email )

Friedrich-Ebert-Anlage 6-10
69117 Heidelberg
D-69117 Heidelberg, DE 69117
Germany
+496221547467 (Phone)
+496221547791 (Fax)

HOME PAGE: http://www.jura-hd.de/reimer

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