Assessing the effectiveness of general anti-avoidance tax rules in Australia and the United Kingdom

Ken Devos

Research output: Chapter in Book/Report/Conference proceedingConference PaperOtherpeer-review

Abstract

As austerity measures become a common global feature pressure is on governments and revenue authorities to improve their tax take by tackling tax evasion and avoidance. In response, one strategy that has been adopted by
some Organization for Economic Cooperative Development (OECD) countries has been to introduce or enhance their own general anti-avoidance legislation. This paper specifically examines the recent amendments to and implementation of both the Australian and British General Anti-Avoidance rules (GAARs) and subjects them to specific assessment criteria which assist in gauging their overall effectiveness. While comparative elements and features are noted, the analysis finds that these particular GAARs will generally strengthen the position of their respective revenue authorities to tackle tax avoidance in future years.
Original languageEnglish
Title of host publicationGlobal Business and Technology Association
Subtitle of host publicationEighteenth Annual International Conference Readings Book - Exceeding the Vision: Innovate, Integrate and Motivate
EditorsN. Delener, Leonora Fuxman, F. Victor Lu, Susana Rodrigues
Place of PublicationNew York NY USA
PublisherGlobal Business and Technology Association
Pages119-126
Number of pages8
ISBN (Print)1932917128
Publication statusPublished - 2016
EventGlobal Business and Technology Association Annual International Conference 2016 - Sheraton Dubai Creek Hotel and Towers, Dubai, United Arab Emirates
Duration: 16 Oct 201620 Oct 2016

Conference

ConferenceGlobal Business and Technology Association Annual International Conference 2016
Abbreviated titleGBATA Conference 2016
CountryUnited Arab Emirates
CityDubai
Period16/10/1620/10/16

Keywords

  • General Anti-avoidance rules
  • assessment
  • Australian
  • British
  • OECD

Cite this

Devos, K. (2016). Assessing the effectiveness of general anti-avoidance tax rules in Australia and the United Kingdom. In N. Delener, L. Fuxman, F. V. Lu, & S. Rodrigues (Eds.), Global Business and Technology Association: Eighteenth Annual International Conference Readings Book - Exceeding the Vision: Innovate, Integrate and Motivate (pp. 119-126). New York NY USA: Global Business and Technology Association.
Devos, Ken. / Assessing the effectiveness of general anti-avoidance tax rules in Australia and the United Kingdom. Global Business and Technology Association: Eighteenth Annual International Conference Readings Book - Exceeding the Vision: Innovate, Integrate and Motivate . editor / N. Delener ; Leonora Fuxman ; F. Victor Lu ; Susana Rodrigues. New York NY USA : Global Business and Technology Association, 2016. pp. 119-126
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Devos, K 2016, Assessing the effectiveness of general anti-avoidance tax rules in Australia and the United Kingdom. in N Delener, L Fuxman, FV Lu & S Rodrigues (eds), Global Business and Technology Association: Eighteenth Annual International Conference Readings Book - Exceeding the Vision: Innovate, Integrate and Motivate . Global Business and Technology Association, New York NY USA, pp. 119-126, Global Business and Technology Association Annual International Conference 2016, Dubai, United Arab Emirates, 16/10/16.

Assessing the effectiveness of general anti-avoidance tax rules in Australia and the United Kingdom. / Devos, Ken.

Global Business and Technology Association: Eighteenth Annual International Conference Readings Book - Exceeding the Vision: Innovate, Integrate and Motivate . ed. / N. Delener; Leonora Fuxman; F. Victor Lu; Susana Rodrigues. New York NY USA : Global Business and Technology Association, 2016. p. 119-126.

Research output: Chapter in Book/Report/Conference proceedingConference PaperOtherpeer-review

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Devos K. Assessing the effectiveness of general anti-avoidance tax rules in Australia and the United Kingdom. In Delener N, Fuxman L, Lu FV, Rodrigues S, editors, Global Business and Technology Association: Eighteenth Annual International Conference Readings Book - Exceeding the Vision: Innovate, Integrate and Motivate . New York NY USA: Global Business and Technology Association. 2016. p. 119-126