Shu-Chien Chen, Predicting the ‘Unpredictable’ General Anti-Avoidance Rule (GAAR) in EU Tax Law By NL | 9. July 2018 You need to login to view this content. Please Login. Not a Member? Join Us Posted in CELIS-CONTENT and tagged 2018, CELIS-CONTENT-ACADEMIC-Paper, EU, International Monetary and Capital Movement Law