select DATEADD(yy, DATEDIFF(yy,0,getdate()), 0)'Start Date ',
DATEADD(dd,-1,DATEADD(yy,0,DATEADD(yy,DATEDIFF(yy,0,getdate())+1,0))) 'End Date'
Output
Start Date End Date
2012-01-01 00:00:00.000 2012-12-31 00:00:00.000
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