The Resource Review of anti-avoidance measures of a general nature and scope : general anti-avoidance rules and other measures

Review of anti-avoidance measures of a general nature and scope : general anti-avoidance rules and other measures

Label
Review of anti-avoidance measures of a general nature and scope : general anti-avoidance rules and other measures
Title
Review of anti-avoidance measures of a general nature and scope : general anti-avoidance rules and other measures
Creator
Subject
Language
eng
Summary
This article undertakes a review of the general anti-avoidance rules and other related measures as considered in one of the main subjects ("Anti-avoidance measures of a general nature and scope - GAAR and other rules") of the 2018 Seoul International Fiscal Association Congress
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 10 ; 5 p
http://library.link/vocab/creatorName
  • Mosquera Valderrama, I.J
  • Burgers, I.J.J
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • anti-avoidance
  • GAAR
  • BEPS Project (OECD)
  • principal purpose test
Label
Review of anti-avoidance measures of a general nature and scope : general anti-avoidance rules and other measures
Instantiates
Publication
Label
Review of anti-avoidance measures of a general nature and scope : general anti-avoidance rules and other measures
Publication

Library Locations

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