UK Rejects GAAR.
The Chancellor of the Exchequer for the United Kingdom, Gordon Brown, has released that country's budget package, which will not include a general anti-avoidance rule (GAAR) -- at least for now. In unveiling the proposals, the Chancellor stated that enactment of a GAAR remains an option for the future if more targeted legislation proves ineffective in dealing with the problem of avoidance. The Government will not, however, seek the legislation this year. At least one commentator has suggested that the lack of an effective pre-clearance procedure to screen transactions may be the basis for the decision not to proceed with the proposal.
UK's Inland Revenue last year released its Consultative Document on General Anti-Avoidance Rule for Direct Taxes, requesting comments on whether the United Kingdom...
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