Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (Part I)

• Autores: Prebble, Zoë, Prebble, John
• Formato: artículo
• Fecha de Publicación: 2015
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:ojs.pkp.sfu.ca:article/14811
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/14811
• Nivel de acceso: acceso abierto
• Materia: Tax Avoidance; Abuse of Lay; Tax System; Business transaction; elusión tributaria; Abuso de Derecho; sistema tributario; transacción Comercial

This paper compares the general anti-avoidance rule of incometax law with the Civil Law doctrine of abuse of law (Rechtsmissbrauch, abusde droit) in eight jurisdictions: Germany, Croatia, New Zealand, Australia, France, the e uropean u nion, the u nited s tates and the United Kingdom. The paper addresses the statutory and judge-made general anti-avoidance rules in these jurisdictions and deals with the core concept of avoidance an on how these eight jurisdictions either frustrate avoidance or allow it.