Translation of "anti-avoidance clause " (English → French) :

151. Stresses, in particular, the need to ensure that outgoing financial flows are taxed at least once, for instance by imposing a withholding tax or equivalent measures, in order to avoid profits leaving the EU untaxed, and calls on the Commission to present a legislative proposal to that effect, for instance through the revision of the Parent-Subsidiary and Interest and Royalties Directives; insists that a system should be put in place to ensure that a confirmation document has to be presented to the national tax authorities and communicated to the Commission in order to certify this operation, thereby protecting the single market and maintaining the connection between where profits and economic value are generated and where these are ta ...[+++]xed; stresses that such a system should be carefully designed in order to avoid double taxation and disputes; calls on the Commission, while supporting the OECD’s promotion of a multilateral approach to tax issues aimed at streamlining international tax arrangements and ensuring that profits are taxed in the place where the value is created, to enhance the EU’s role on the international stage by speaking with one voice and to work on the development of a common EU framework for bilateral treaties in tax matters and a progressive substitution of the huge number of bilateral individual tax treaties by EU/third jurisdiction treaties; stresses that this would be the most immediate way to tackle treaty-shopping practices; calls, in the interim, on the Member States to immediately insert anti-abuse clauses into their tax treaties in accordance with the BEPS proposals;

The other subclauses of clause 3 are basic anti-avoidance measures and definitions that help us apply the prohibition.

Calls on the Member States to work actively in line with the Commission’s Communication and recommendations by taking coordinated and determined EU action against tax fraud, tax evasion, tax avoidance, aggressive tax planning and tax havens, thereby guaranteeing a fairer distribution of the fiscal effort and increased tax revenues; urges the Member States to swiftly implement, among the many specific measures to be taken in this context, the Commission proposals for the introduction of a General Anti-Abuse Rule to counteract aggressive tax planning practices and for the inclusion of a clause ...[+++] in their respective double taxation conventions to prevent occurrences of double non-taxation;

The ITCIA has no application to the interpretation or application of the General Anti-Avoidance Rule, GAAR, contained in section 245 of the ITA; that is, it does not provide that GAAR can be applied to deny taxpayer treaty benefits, notwithstanding the paramountcy clause.

This clause is an attempt to clarify what has been the general understanding in the industry, and has been the government's position since the inception of these general anti-avoidance rules, which apply to people who abuse the tax system.

Clauses 44 and 45 implement the anti-avoidance rules with respect to retirement compensation arrangements.