The role and meaning of ‘purpose’ in statutory GAARs

Authored by: Graeme Cooper

The Routledge Companion to Tax Avoidance Research

Print publication date:  October  2017
Online publication date:  October  2017

Print ISBN: 9781138941342
eBook ISBN: 9781315673745
Adobe ISBN:


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Graeme Cooper delivers a nuanced comparative analysis of one particular feature of many GAARs, namely, the requirement of a ‘purpose’, the term that GAARs use in different ways and to different results. The chapter discusses a number of challenges in designing GAARs that may prevent successful use of the ‘purpose’ feature to separate tax avoidance that aligns with legislative intent from impermissible tax avoidance.

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