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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.
Subjects:	Organisation for Economic Co-operation and Development. > Secretary-General. > Action plan on base erosion and profit shifting. Action plan on base erosion and profit shifting (Organisation for Economic Co-operation and Development. Secretary-General) Tax evasion > Law and legislation. Tax planning. International business enterprises > Taxation > Law and legislation. Tax evasion > Prevention > International cooperation. Transfer pricing > Taxation > Law and legislation. International business enterprises > Taxation > Law and legislation Tax evasion > Law and legislation Tax planning Transfer pricing > Taxation > Law and legislation

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Full Text (via ProQuest)

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Call Number:	K4464
K4464	Available