GAARs : a key element of tax systems in the post-BEPS world / editors, Michael Lang, Alexander Rust, Josef Schuch, Claus Staringer, Jeffrey Owens, Pasquale Pistone.

This book investigates the various understandings of and approaches towards tax avoidance in 39 countries.

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Bibliographic Details
Online Access: Full Text (via ProQuest)
Other Authors: Lang, Michael, 1965- (Editor), Rust, Alexander (Editor), Schuch, Josef (Editor), Staringer, Claus (Editor), Owens, Jeffrey (Editor), Pistone, Pasquale (Editor)
Other title:General anti-avoidance rules.
Format: eBook
Language:English
Published: Amsterdam, The Netherlands : IBFD, [2016]
Series:WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 3.
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Call Number: K4464
K4464 Available