Melanie Kühn, Die Bekämpfung der Steuerumgehung durch allgemeine Antimissbrauchsvorschriften in Hongkong, Singapur und der Volksrepublik China – Auf dem Weg zur Konvergenz auf internationaler Ebene?, in: Feld/Reimer/Waldhoff (eds.), Steuerwissenschaftliche Schriften 86, 1st Edition, Baden-Baden 2024

Abstract

The dissertation of Melanie Kühn, accepted by the Law Faculty of the Ludwig Maximilian University of Munich in the summer of 2023, deals with the highly topical and complex issue of combating tax avoidance through general anti-avoidance rules ("GAAR"), as specific to the East Asian jurisdictions of Hong Kong, Singapore, and the People's Republic of China.

The work, written by Kühn during her time as a research assistant at the Max Planck Institute for Tax Law and Public Finance, offers an in-depth analysis of the legal framework and practical application of GAAR in the three legal systems. Moreover, Kühn examines whether these East Asian jurisdictions are experiencing tax law divergence problems similar to those in other countries; she also considers the universal applicability of the two-stage model developed by Christine Osterloh-Konrad for identifying and categorizing abusive arrangements.