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

Ken Devos

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

Ken Devos

Business Law & Taxation

Research output: Chapter in Book/Report/Conference proceeding › Conference Paper › Other › peer-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 language	English
Title of host publication	Global Business and Technology Association
Subtitle of host publication	Eighteenth Annual International Conference Readings Book - Exceeding the Vision: Innovate, Integrate and Motivate
Editors	N. Delener, Leonora Fuxman, F. Victor Lu, Susana Rodrigues
Place of Publication	New York NY USA
Publisher	The Global Business and Technology Association (GBATA)
Pages	119-126
Number of pages	8
ISBN (Print)	1932917128
Publication status	Published - 2016
Event	Global Business and Technology Association Annual International Conference 2016 - Sheraton Dubai Creek Hotel and Towers, Dubai, United Arab Emirates Duration: 16 Oct 2016 → 20 Oct 2016 Conference number: 18th

Conference

Conference	Global Business and Technology Association Annual International Conference 2016
Abbreviated title	GBATA Conference 2016
Country/Territory	United Arab Emirates
City	Dubai
Period	16/10/16 → 20/10/16

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). The Global Business and Technology Association (GBATA).

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 : The Global Business and Technology Association (GBATA), 2016. pp. 119-126

@inproceedings{ccd7f5e854e945f98a0e68b09b3f045b,

title = "Assessing the effectiveness of general anti-avoidance tax rules in Australia and the United Kingdom",

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. ",

keywords = "General Anti-avoidance rules, assessment, Australian, British, OECD",

author = "Ken Devos",

year = "2016",

language = "English",

isbn = "1932917128",

pages = "119--126",

editor = "N. Delener and Leonora Fuxman and Lu, \{F. Victor\} and Susana Rodrigues",

booktitle = "Global Business and Technology Association",

publisher = "The Global Business and Technology Association (GBATA)",

note = "Global Business and Technology Association Annual International Conference 2016, GBATA Conference 2016 ; Conference date: 16-10-2016 Through 20-10-2016",

}

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 . The Global Business and Technology Association (GBATA), 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: The Global Business and Technology Association (GBATA), 2016. p. 119-126.

Research output: Chapter in Book/Report/Conference proceeding › Conference Paper › Other › peer-review

TY - GEN

T1 - Assessing the effectiveness of general anti-avoidance tax rules in Australia and the United Kingdom

AU - Devos, Ken

N1 - Conference code: 18th

PY - 2016

Y1 - 2016

N2 - 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.

AB - 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.

KW - General Anti-avoidance rules

KW - assessment

KW - Australian

KW - British

KW - OECD

UR - http://gbata.org/wp-content/uploads/2016/12/GBATA2016-Readings-Book.pdf

M3 - Conference Paper

SN - 1932917128

SP - 119

EP - 126

BT - Global Business and Technology Association

A2 - Delener, N.

A2 - Fuxman, Leonora

A2 - Lu, F. Victor

A2 - Rodrigues, Susana

PB - The Global Business and Technology Association (GBATA)

CY - New York NY USA

T2 - Global Business and Technology Association Annual International Conference 2016

Y2 - 16 October 2016 through 20 October 2016

ER -

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: The Global Business and Technology Association (GBATA). 2016. p. 119-126

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

Abstract

Conference

Keywords

Other files and links

Cite this