The Resource Anti-avoidance measures : portrait of a thorny struggle

Anti-avoidance measures : portrait of a thorny struggle

Label
Anti-avoidance measures : portrait of a thorny struggle
Title
Anti-avoidance measures : portrait of a thorny struggle
Creator
Subject
Language
  • eng
  • eng
Summary
Implementing sound tax policies to attract foreign investment while safeguarding revenue has become a major concern for Latin American countries. This article focuses on anti-avoidance measures, including substance over form, limitation on benefits clauses, and other anti-avoidance rules and regimes
Citation source
In: Tax planning international review. - London. - Vol. 36 (2009),
http://library.link/vocab/creatorName
Quiñones, N
Geographic coverage
Latin America
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • substance over form
  • LoB
Label
Anti-avoidance measures : portrait of a thorny struggle
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2009/T/TPIR/vol.36/1_10-14.zip
Publication
Note
20090226

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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