Concepedia

Specific Anti-avoidance Rules

Specific Anti-Avoidance Rules is a legislative or regulatory framework within tax law that belongs to the class of anti-avoidance doctrines and is distinguished by its targeted application to counter particular identified tax avoidance strategies in cross-border contexts through precise, rule-based provisions.

32

Publications

1.1K

Citations

53

Authors

25

Institutions

Publications per year

2017–2026

12

Variants

SaarSpecific Anti-avoidance Rule

Parents

Publications

32

An Economic Analysis of Anti-Tax Avoidance Laws

David A. Weisbach · 2000 · 135 citations · Full text

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

Sol Picciotto · Law & Policy · 2007 · 118 citations

, , +14

Anti-tax-avoidance provisions and the size of foreign direct investment

Alfons J. Weichenrieder · International Tax and Public Finance · 1996 · 82 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

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1–5 of 32

Authors

53

  1. JF
    Judith Freedman

    University of Oxford, United Kingdom

    4 publications · 129 citations

    4

    h-index

  2. JP
    John Prebble

    Victoria University of Wellington, New Zealand

    3 publications · 49 citations

    3

    h-index

  3. AD
    Antonio De Vito

    IE University, Spain

    2 publications · 58 citations

    2

    h-index

  4. CG
    Carlo Garbarino

    Bocconi University, Italy

    2 publications · 35 citations

    2

    h-index

  5. DA
    David A. Weisbach

    University of Chicago, United States

    2 publications · 215 citations

    2

    h-index

1–5 of 53

Institutions

25

  1. University of Oxford

    Oxford, United Kingdom

    3 h-index

    4 publications

    154 citations

  2. WHU – Otto Beisheim School of Management

    Vallendar, Germany

    3 h-index

    3 publications

    78 citations

  3. Victoria University of Wellington

    Wellington, New Zealand

    3 h-index

    4 publications

    68 citations

  4. University of Padua

    Padua, Italy

    2 h-index

    2 publications

    58 citations

  5. IE University

    Segovia, Spain

    2 h-index

    2 publications

    58 citations

  6. University of Chicago

    Chicago, United States

    2 h-index

    2 publications

    215 citations

  7. Bocconi University

    Milan, Italy

    2 h-index

    2 publications

    35 citations

  8. Vienna University of Economics and Business

    Vienna, Austria

    2 h-index

    2 publications

    36 citations

1–8 of 25

Venues

  1. EC Tax Review

    4 publications · 80 citations

    4

    h-index

  2. Bulletin for international taxation

    2 publications · 49 citations

    2

    h-index

  3. SSRN Electronic Journal

    Repository · 2 publications · 30 citations

    2

    h-index

  4. Intertax

    1 publications · 20 citations

    1

    h-index

  5. International Journal of Emerging Markets

    1 publications · 25 citations

    1

    h-index

1–5