General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The Netherlands
Paper for the July 2014 Rust conference, organized by the Institute for Austrian and International Tax Law Vienna of the Wirtschafts Universität Wien in cooperation with the Doctoral Program for International Business Taxation WU Global Tax Policy Center
Posted: 12 Jun 2014
Date Written: May 11, 2014
This paper discusses the Netherlands statutory General Anti Avoidance Rule (GAAR), richtige heffing and the GAAR which was developed in case law: fraus legis. It also discusses the relation with special anti avoidance rules and with tax treaties and EU law. Finally the paper discusses alternatives to GAARs.
Keywords: Abuse of law, Anti-avoidance rules, BEPS, Fraus legis, Fraus tractatis, Limitation on benefits, Richtige heffing, Requalification
JEL Classification: H26
Suggested Citation: Suggested Citation