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General Anti-Avoidance Rules (GAARs) - A Key Element of Tax Systems in the Post-BEPS Tax World?, Rust (2014)

Organized by the Institute for Austrian and International Tax Law Vienna in cooperation with the Doctoral Program for International Business Taxation and the WU Global Tax Policy Center.

The Institute for Austrian and International Tax Law Vienna and the Doctoral Program for International Business Taxation and the WU Global Tax Policy Center are joining forces to organize a conference "General Anti-Avoidance Rules (GAARs) - A Key Element of Tax Systems in the Post-BEPS Tax World?".

The main purpose of this research project is to assess and compare the recent trends in the area of GAARs and examine how they fit in the current European and international environment and whether the most recent rules meet constitutional requirements. Please read more in the questionnaire which will be provided separately.