A Comparison of Common law and Civil law GAARs: the cases of Australia and Italy

This article compares the features and attributes of the post 2013 Australian General Anti-Avoidance rule (GAAR) under a common law jurisdiction and the 2015 General Anti-abuse rule in Italy under a civil law jurisdiction. These selected GAARs are assessed and evaluated for their potential scope and impact via a number of criteria and benchmarks. While comparative elements and features are noted, the analysis finds that these particular GAARs will support their respective revenue authorities in tackling tax avoidance and abuse in future years.