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French Tax Update - A Comparison Between the French Abuse of Law and the UK General Anti-Abuse Rule

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?

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