General Anti-Avoidance Rules (GAAR)

Interpretation not Compatible with Legal System Provided by Rules

Authors

  • Marina Tanganelli Bellegarde USP

DOI:

https://doi.org/10.46801/2595-6280.55.8.2023.2313

Keywords:

General Anti-Avoidance Rules (GAAR), tax avoidance, tax evasion and tax sham, Brazilian tax system

Abstract

This article aims to present whether a General Anti-Avoidance Rules (GAAR) could be included in the Brazilian tax system. The present study will be made in the light of the concept of tax avoidance, tax evasion and tax sham, it will present the main criticisms directed at the GAAR, and then present conclusions about their compatibility in the Brazilian tax system.

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Published

2023-12-09

How to Cite

Tanganelli Bellegarde, M. (2023). General Anti-Avoidance Rules (GAAR): Interpretation not Compatible with Legal System Provided by Rules. Revista Direito Tributário Atual, (55), 225–245. https://doi.org/10.46801/2595-6280.55.8.2023.2313

Issue

No. 55 (2023)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2023 Marina Tanganelli Bellegarde

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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