Ten things you need to know about the UK GAAR proposals

Matthew Gilleard

November 22, 2011

The issue of a general anti-avoidance rule (GAAR) in the UK has been long-discussed. Now that Graham Aaronson QC has submitted his final report on the feasibility of a UK GAAR to the government, here are 10 things you cannot afford to miss.

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

More from across our site

Sponsored

Building value – ITR’s M&A Guide 2023 launched

With the M&A market booming, ITR has partnered with correspondents from firms around the globe to provide a guide to the deal structures being employed and how tax authorities are responding.

Phil Myers, March 23, 2023

Shanghai is the financial centre of China

UFLPA’s influence on MNEs’ TP comparability analysis in China

Xing Hu, partner at Hui Ye Law Firm in Shanghai, looks at the implications of the US Uyghur Forced Labor Protection Act for TP comparability analysis of China.

Xing Hu, March 23, 2023

Q&A: Ørsted’s head of tax on the risks to renewables

Karl Berlin talks to Josh White about meeting the Fair Tax standard, the changing burden of country-by-country reporting, and how windfall taxes may hit renewable energy.

Josh White, March 23, 2023

Cancellations driven by COVID-19 are hurting businesses

The tax challenges of global mobility

Sandy Markwick, head of the Tax Director Network (TDN) at Winmark, looks at the challenges of global mobility for tax management.

Sandy Markwick, March 22, 2023

Why New Zealand’s TP simplification measures are anything but

Taxpayers should look beyond the headline criteria of the simplification regime to ensure that their arrangements meet the arm’s-length standard, say Alejandro Ces and Mark Seddon of the EY New Zealand transfer pricing team.

Alejandro Ces, March 22, 2023

IRS and ATO aim to expand and modernise, say senior officials

In a recent webinar hosted by law firms Greenberg Traurig and Clayton Utz, officials at the IRS and ATO outlined their visions for 2023.

Courtney Wilson, March 21, 2023

Women in Business Law Awards APAC 2023: open for submissions

The Asia-Pacific awards research cycle has now begun – don’t miss on this opportunity be recognised in 2023

John Harrison, March 21, 2023

Why 2023 may determine the future of international tax policy

An intense period of lobbying and persuasion is under way as the UN secretary-general’s report on the future of international tax cooperation begins to take shape. Ralph Cunningham reports.

Ralph Cunningham, March 20, 2023

Gavel of judge with coins against European Union flag

This week in tax: Amazon hearing and Amgen lawsuit

Fresh details of the European Commission’s state aid case against Amazon emerge, while a pension fund is suing Amgen over its tax dispute with the Internal Revenue Service.

Josh White, March 17, 2023