a key element of tax systems in the post-BEPS world
Edición de la obra GAARs
| Autor | Michael Lang, Alexander Rust, Josef Schuch, Claus Staringer, Jeffrey Owens, Pasquale Pistone |
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| Editorial | IBFD |
| Fecha de publicación | 2016 |
| Lugar | Amsterdam |
| Idioma | inglés |
| Páginas | 807 |
| ISBN-13 |
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| 9789087223588 |
| ISBN-10 | 9087223587 |
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| OCLC | 962026123 |
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| LCCN | 2016415301 |
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| Serie | WU Institute for Austrian and International Tax Law European and international tax law and policy series -- volume 3 · WU Institute for Austrian and International Tax Law European and international tax law and policy series -- v. 3 |
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| Número de Cutter | L271g |
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General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with national legislators introducing or tightening GAARs, and with the European Union and OECD suggesting implementation of such rules, the topic seems more important than ever. The aim of this book is to give tax policymakers, tax authorities, tax courts and tax practitioners an idea of the various understandings of and approaches towards tax avoidance in 39 countries.