This article compares the general anti-avoidance rules (GAARs) in Italy and the United States, considers whether the two GAARs are on convergent paths and suggests improvements that could be made to the US GAAR.
This article compares the general anti-avoidance rules (GAARs) in Italy and the United States, considers whether the two GAARs are on convergent paths and suggests improvements that could be made to the US GAAR.