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

See all articles by Sigrid Hemels

Sigrid Hemels

Erasmus University Rotterdam (EUR) - Erasmus School of Law; Lund University School of Economics and Management

Date Written: May 11, 2014

Abstract

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

Hemels, Sigrid, General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The Netherlands (May 11, 2014). 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, Available at SSRN: https://ssrn.com/abstract=2448616 or http://dx.doi.org/10.2139/ssrn.2448616

Sigrid Hemels (Contact Author)

Erasmus University Rotterdam (EUR) - Erasmus School of Law ( email )

3000 DR Rotterdam
Netherlands

HOME PAGE: http://www.esl.eur.nl/profile/profiel_metis/1112068

Lund University School of Economics and Management ( email )

Lund

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