GAAR

General Anti-Abuse Rule.

General purpose legislation such as that introduced in the UK in 2013 to curb tax schemes considered abusive, even though otherwise legal, in relation to a wide range of taxes.

Such tax regulations obtain in many other jurisdictions including US, France, Canada, Australia, New Zealand, South Africa, Norway, India, Hong Kong.

See also

• Tax avoidance
• Anti-avoidance provision
• Tax evasion