French Tax Update - A Comparison Between the French Abuse of Law and the UK General Anti-Abuse Rule
French Tax Update is a periodic publication that examines the French hot topics in the field of tax.
In this month's issue:
- What is the Legal Basis Of GAAR/AoL?
- What is the Basic Definition Of GAAR/AoL?
- What Are The Main Steps for the Application of the GAAR/AoL?
- What Are The Financial Consequences Attached to the GAAR/AoL?
- Are there Any Other Consequences to the Application Of the GAAR/AoL?
- How Effective Has the GAAR/AoL Been?
- How Would the GAAR/AoL Apply When There Exists a Specific Anti-Avoidance Provision?
- How Would the GAAR/AoL Apply Within an EU Context?