Add to ORKGThis article undertakes a review of the general anti-avoidance rules and other related measures as considered inone of the main subjects (“Anti-avoidance measures of a general nature and scope – GAAR and other rules”) ofthe 2018 Seoul International Fiscal Association Congress.<br/
The paper uses a consequential perspective to explore the design features of a target-effective gene...
Statutory General Anti-Avoidance Rules (GAARs) respond through the enactment of their primary and se...
Dissertação de mestrado em Direito (Ciências Jurídico-Políticas / Direito Fiscal), apresentada à Fac...
This article undertakes a review of the general anti-avoidance rules and other related measures as c...
This article undertakes a review of the general anti-avoidance rules and other related measures as c...
A General Anti-Avoidance Rule (GAAR) is currently included in many tax systems to counteract the us...
While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European...
Includes bibliographical references.The basis of any well-functioning economy rests on the effective...
General Anti-Avoidance Rule (GAAR) is a type of rule designed to combat the tax-avoidance scenarios ...
General Anti-Avoidance Rule (GAAR) is a type of rule designed to combat the tax-avoidance scenarios ...
This paper addresses a principle in international taxation that has long been a subject of controver...
The primary aim of this article is to question whether the general anti-abuse rule (GAAR) of Anti-Ta...
peer reviewedWhile the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of...
In this article, the authors provide a summary of the anti-avoidance rules in the United States that...
Thesis (M.Com. (South African and International Taxation))--North-West University, Potchefstroom Cam...
The paper uses a consequential perspective to explore the design features of a target-effective gene...
Statutory General Anti-Avoidance Rules (GAARs) respond through the enactment of their primary and se...
Dissertação de mestrado em Direito (Ciências Jurídico-Políticas / Direito Fiscal), apresentada à Fac...
This article undertakes a review of the general anti-avoidance rules and other related measures as c...
This article undertakes a review of the general anti-avoidance rules and other related measures as c...
A General Anti-Avoidance Rule (GAAR) is currently included in many tax systems to counteract the us...
While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European...
Includes bibliographical references.The basis of any well-functioning economy rests on the effective...
General Anti-Avoidance Rule (GAAR) is a type of rule designed to combat the tax-avoidance scenarios ...
General Anti-Avoidance Rule (GAAR) is a type of rule designed to combat the tax-avoidance scenarios ...
This paper addresses a principle in international taxation that has long been a subject of controver...
The primary aim of this article is to question whether the general anti-abuse rule (GAAR) of Anti-Ta...
peer reviewedWhile the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of...
In this article, the authors provide a summary of the anti-avoidance rules in the United States that...
Thesis (M.Com. (South African and International Taxation))--North-West University, Potchefstroom Cam...
The paper uses a consequential perspective to explore the design features of a target-effective gene...
Statutory General Anti-Avoidance Rules (GAARs) respond through the enactment of their primary and se...
Dissertação de mestrado em Direito (Ciências Jurídico-Políticas / Direito Fiscal), apresentada à Fac...