Concepedia

Anti-avoidance Interpretation

Anti-Avoidance Interpretation is a doctrinal principle in international tax law that, as a subset of treaty interpretation methods, specifically disfavors readings of tax treaties that enable taxpayers to exploit mismatches or loopholes in the absence of genuine economic activity, thereby distinguishing it from neutral or pro-taxpayer interpretive approaches.

20

Publications

585

Citations

35

Authors

15

Institutions

Publications per year

2017–2026

4

Parents

Publications

20

Constructing Compliance: Game Playing, Tax Law, and the Regulatory State

Sol Picciotto · Law & Policy · 2007 · 118 citations

, , +14

An Economic Analysis of Anti-Tax-Avoidance Doctrines

David A. Weisbach · American Law and Economics Review · 2002 · 80 citations

, , +13

Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle

Judith Freedman · Oxford University Research Archive (ORA) (University of Oxford) · 2004 · 54 citations · Full text

, , +13

The effect of the general anti-avoidance rule on corporate tax avoidance in China

Sidney Leung, Grant Richardson, Grantley Taylor · Journal of Contemporary Accounting & Economics · 2018 · 42 citations

, , +13

The Meaning of the Principal Purpose Test: One Ring to Bind Them All?

Craig Elliffe · World Tax Journal · 2019 · 40 citations

, , +13

1–5 of 20

Authors

35

  1. JP
    John Prebble

    Victoria University of Wellington, New Zealand

    3 publications · 49 citations

    3

    h-index

  2. JF
    Judith Freedman

    University of Oxford, United Kingdom

    2 publications · 69 citations

    2

    h-index

  3. CE
    Craig Elliffe

    University of Auckland, New Zealand

    2 publications · 50 citations

    2

    h-index

  4. RP
    Rebecca Prebble

    Victoria University of Wellington, New Zealand

    2 publications · 30 citations

    2

    h-index

  5. RR
    Roy Rohatgi

    1 publications · 31 citations

    1

    h-index

1–5 of 35

Institutions

15

  1. Victoria University of Wellington

    Wellington, New Zealand

    3 h-index

    4 publications

    68 citations

  2. University of Auckland

    Auckland, New Zealand

    2 h-index

    2 publications

    50 citations

  3. The University of Notre Dame Australia

    Fremantle, Australia

    2 h-index

    2 publications

    36 citations

  4. Vienna University of Economics and Business

    Vienna, Austria

    2 h-index

    2 publications

    36 citations

  5. University of Warwick

    Coventry, United Kingdom

    1 h-index

    1 publications

    12 citations

  6. City University of Hong Kong

    Hong Kong, Hong Kong

    1 h-index

    1 publications

    42 citations

  7. International Monetary Fund

    Washington D.C., United States

    1 h-index

    2 publications

    20 citations

  8. Curtin University

    Perth, Australia

    1 h-index

    1 publications

    42 citations

1–8 of 15

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 35 citations

    3

    h-index

  2. EC Tax Review

    2 publications · 42 citations

    2

    h-index

  3. European Accounting Review

    EAR · 1 publications · 12 citations

    1

    h-index

  4. American Law and Economics Review

    1 publications · 80 citations

    1

    h-index

  5. 1

    h-index

1–5