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European Tax

2 results for: taar

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 9:39:11 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...