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PRODID:-//Session events Calendar//IBA//EN
CALSCALE:GREGORIAN
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BEGIN:VEVENT
DTSTAMP:20260426T091617Z
DTSTART:20261005T140000Z
DTEND:20261005T153000Z
SUMMARY:What are the GAARdrails?
DESCRIPTION:Panellists will discuss how courts and tax authorities have a
 pplied or attempted to apply anti-avoidance rules\, whether in the form 
 of a domestic GAAR\, the principal purpose test (PPT)\, treaty-embedded 
 SAARs\, or the beneficial ownership test\, to deny treaty or EU Directiv
 e benefits. The discussion will explore the similarities and differences
  among these approaches and consider the point at which taxpayers appear
  to be falling over the anti-avoidance tax cliff.
LOCATION:
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