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Clifford Chance

Clifford Chance

Briefings

Tackling tax avoidance: a comparative study of general anti-abuse rules across Europe

10 June 2013

In many European countries, a combination of the difficult economic conditions currently being experienced and the tide of public opinion (often badly informed) have inclined governments to seek new ways to challenge what they perceive to be abusive tax practices.


As a result, some countries, such as the United Kingdom and Belgium, have amended or introduced general anti-abuse provisions (“GAAR”).


This development is likely to affect the way businesses operate in those countries (or in extreme cases whether the businesses operate in those countries at all). It is therefore important to be aware of the various national GAARs and their application by tax authorities.


This comparative study outlines the existing or planned GAARs in selected European countries. For each country we describe the relevant GAAR(s), examine the conditions in which it may apply, the likely consequences if it does and suggest some strategies to mitigate its effect.


In the course of our analysis, we also look in passing at some targeted anti-avoidance rules, which apply to specific taxes or areas of tax law (“TAAR”).

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