Concepedia

Targeted Anti-avoidance Rules

Targeted Anti-Avoidance Rules is a legislative or regulatory mechanism within tax law that specifically addresses and neutralizes particular forms of tax avoidance arrangements by targeting identified loopholes or abusive practices, thereby distinguishing it from broader, general anti-avoidance doctrines.

5

Publications

124

Citations

19

Authors

10

Institutions

Publications per year

2017–2026

2

Variants

TaarTargeted Anti-avoidance Provisions

Parents

Publications

5

Corporate Tax Risk and Tax Avoidance: New Approaches

John Vella, Judith Freedman, Geoffrey Loomer · 2009 · 40 citations

, , +15

Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence

Martina Baumann, Tobias K. Boehm, Bodo Knoll et al. · Public Finance Review · 2020 · 36 citations

, , +17

The Tax Attractiveness Index: Methodology

Deborah Schanz, Sara Keller, Andreas Dinkel et al. · SSRN Electronic Journal · 2017 · 20 citations · Full text

, , +15

GAAR Study: A Study to Consider Whether a General Anti-avoidance Rule Should be Introduced into the UK Tax System.

Graham Aaronson, John R. Bartlett, Judith Freedman et al. · 2011 · 15 citations

, , +14

Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook

Romero J.S. Tavares, Jeffrey Owens · Bulletin for international taxation · 2015 · 15 citations

, , +17

1–5 of 5

Authors

19

  1. JF
    Judith Freedman

    University of Oxford, United Kingdom

    2 publications · 55 citations

    2

    h-index

  2. AD
    Andreas Dinkel

    Technical University of Munich, Germany

    1 publications · 20 citations

    1

    h-index

  3. MB
    Martina Baumann

    University of Tübingen, Germany

    1 publications · 36 citations

    1

    h-index

  4. NR
    Nadine Riedel

    University of Hohenheim, Germany

    1 publications · 36 citations

    1

    h-index

  5. JR
    John R. Bartlett

    1 publications · 15 citations

    1

    h-index

1–5 of 19

Institutions

10

  1. University of Münster

    Münster, Germany

    1 h-index

    2 publications

    72 citations

  2. Victoria University of Wellington

    Wellington, New Zealand

    1 h-index

    1 publications

    13 citations

  3. Munich Business School

    Munich, Germany

    1 h-index

    1 publications

    20 citations

  4. Ludwig-Maximilians-Universität München

    Munich, Germany

    1 h-index

    4 publications

    80 citations

  5. Ruhr University Bochum

    Bochum, Germany

    1 h-index

    1 publications

    36 citations

  6. Bayer (Germany)

    Leverkusen, Germany

    1 h-index

    1 publications

    36 citations

  7. University of Oxford

    Oxford, United Kingdom

    1 h-index

    2 publications

    80 citations

  8. Dalhousie University

    Halifax, Canada

    1 h-index

    1 publications

    40 citations

1–8 of 10

Venues

  1. SSRN Electronic Journal

    Repository · 1 publications · 20 citations

    1

    h-index

  2. Public Finance Review

    PFR · 1 publications · 36 citations

    1

    h-index

  3. Saint Louis University law journal

    1 publications · 13 citations

    1

    h-index

  4. Bulletin for international taxation

    1 publications · 12 citations

  5. Intertax

    1 publications · 10 citations

1–5