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
Resource Information
The item Review of anti-avoidance measures of a general nature and scope : general anti-avoidance rules and other measures represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Review of anti-avoidance measures of a general nature and scope : general anti-avoidance rules and other measures represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Review of anti-avoidance measures of a general nature and scope : general anti-avoidance rules and other measures
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Review-of-anti-avoidance-measures-of-a-general/dxg3lXK3iNA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Review-of-anti-avoidance-measures-of-a-general/dxg3lXK3iNA/">Review of anti-avoidance measures of a general nature and scope : general anti-avoidance rules and other measures</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Review-of-anti-avoidance-measures-of-a-general/dxg3lXK3iNA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Review-of-anti-avoidance-measures-of-a-general/dxg3lXK3iNA/">Review of anti-avoidance measures of a general nature and scope : general anti-avoidance rules and other measures</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>