General anti-avoidance clauses and tax treaties - a comparative analysis

The research project addresses some of the legal challenges of combating tax evasion in a globalized world. Although the problem of tax evasion seems to have existed at all times, increasing globalization gives rise to legal challenges that credible tax systems must be able to deal with. The purpose of the project is to clarify the legal relationship between internal law general clauses against tax evasion and tax treaties in the legal systems of three countries. A prerequisite for general clauses to constitute a countermeasure against tax evasion is that they are not limited by concluded tax treaties, which is determined by the legal relationship between these regulations. It can be noted that the relationship between general clauses and tax treaties is perceived in different ways in different countries, which justifies the comparative perspective. The study compares Swedish law with Canadian and Australian law. The project is of value in several ways, but above all because it clarifies, on a scientific basis, some of the legal possibilities and limitations that must be considered in order to effectively counteract international tax evasion. Since tax evasion leads to loss of tax revenue, reduced respect for the tax system, increased complexity of tax legislation, non-economic allocation of resources and unfair distribution of the tax burden, it is a significant issue for industrialized countries.