ΟΙ ΓΕΝΙΚΕΣ ΡΗΤΡΕΣ ΚΑΤΑ ΤΗΣ ΦΟΡΟΑΠΟΦΥΓΗΣ ΣΤΟ ΔΙΕΘΝΕΣ ΚΑΙ ΕΥΡΩΠΑΪΚΟ ΦΟΡΟΛΟΓΙΚΟ ΔΙΚΑΙΟ

COPYRIGHT Allrightsreserved.Nopartofthispublicationmaybereproduced,stored inaretriev- al system, or transmitted, in any form or by any means, without the prior permis- sion of NOMIKI BIBLIOTHIKI S.A., or as expressly permitted by law or under the terms agreed with the appropriate reprographic rights organisation. Enquiries concerning reproduction which may not be covered by the above should be addressed to NO- MIKI BIBLIOTHIKI S.A. at the address below. DISCLAIMER The content of this work is intended for information purposes only and should not be treated as legal advice. The publication is necessarily of a general nature; NOMI- KI BIBLIOTHIKI S.A. makes no claim as to the comprehensiveness or accuracy of the information provided; Information is not offered for the purpose of providing indi- vidualized legal advice. Professional advice should therefore be sought before any action is undertaken based on this publication. Use of this work does not create an attorney-client or any other relationship between the user and NOMIKI BIBLIOTHIKI S.A. or the legal professionals contributing to this publication. © 2019, NOMIKI BIBLIOTHIKI S.A. General Anti-Avoidance Rules in the Ιnternational and EUΤax Law Vasiliki Athanasaki, Lawyer, PhD, ADIT, Fellow Researcher of Jean Monnet Chair (EU Tax Policy & Administration, AUTH) ISBN 978-960-622-672-4 Abstract: Thebookreferstothe issueoftheobservedtendency-in internationaland EU level- of introducing general anti-avoidance rules (GAARs) in tax law, aiming at combatting tax avoidance and tax abuse.The study examines the core issues arising fromthe insertionofGAARs,SAARs (specificanti-avoidancerules)andTAARs (target- ed anti-avoidance rules) in various tax systems, in view of their legal consequences, their interaction and interrelation and their effectiveness as per the aim of eliminat- ing tax avoidance.