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: 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
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