General Anti-Avoidance Regimes Gain Prominence in the Ever-Developing World of Global Tax Policy

    View Authors February 2017
    As new legislation that targets tax avoidance continues to be released globally, General Anti-Avoidance Regimes (GAARs) are springing up in several countries and must be considered for those engaging in tax planning. The below provides an overview of GAARs from several locations, including Australia, the European Union (EU), Germany, Poland and Spain.