The Research Of The Application Issues Of China's GAAR Based On The Practice Of GAAR In Canada

About the GAAR, Canada has a perfect legislation, and formed a relatively stable principle in the judicial trial. In Copthorne case, Canada's first with respect to the manner of abuse merger cases launched a general anti-avoidance. It's a great inspiration to the application of the "general anti-avoidance rules" in China.The Canadian Copthorne case presents us the latest judicia l experience, e.g. how to determine the tax benefits, how to determine whether constitutes abuse. In contrast, in recent years, many cases involving GAAR reflect that China's "general anti-avoidance rules" has a lot of drawbacks in legis lation and judic ial practice. GAAR legis lation in Canada and the Canadian Copthorne case is really helpful to further clarify the definition of related concepts, clear abuse the judgment standard, to realize the procedural justice for the improvement of the system of "general anti-avoidance rules" and its application in China.