In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying to establish the borderline between 'abuse' and 'use' of a law, thereby addressing the phenomenon that as long as there have been taxes, persons have been trying to reduce their tax bills. ukryj opis