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European Tax

4 results for: saar

7/31/2023 9:41:48 AM

Purpose tests in anti-abuse or anti-avoidance provisions: perspectives across Europe

By Stefano Brunello Dormal Victor Camatta Mees Vergouwen +4 more...

In order to carry out a transaction, taxpayers are generally free to choose between different structures and tax regimes, and to choose...

7/31/2023 9:39:33 AM

By Jan Adami

Germany has a general anti-abuse rule (GAAR) as well as other purpose tests under various specific anti-abuse rules (SAARs) in different...

7/31/2023 9:39:11 AM

By Tanja Velling

In addition to the general anti-abuse rule (GAAR), numerous purpose tests are built into the UK tax code. Every time a new set of tax...

7/31/2023 9:38:13 AM

By Víctor Viana Teresa Morales Marta Hernández-Mora Olivié

The Spanish tax authorities can challenge transactions under purposes tests in the two different general anti-abuse rules (GAARs) as well...