KPMG – arguing for a general anti-avoidance provision

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KPMG's new report isn't all bad (form my point of view). Take this for example on general anti-avoidance provisions, of which I am firmly in favour:

Similarly, while statutory general anti-avoidance rules are perhaps unlikely to be introduced retrospectively in most jurisdictions, their introduction for the future may nevertheless mean that expenditure incurred by a company in expectation of continuing tax savings is wasted; in addition, the structures put in place for this purpose may be difficult, or expensive, to dismantle.

That sounds like a clear endorsement of their effectiveness in stopping tax abuse to me. And if KPMG think that, let's go for it I say.