GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU
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In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying to establish the borderline between 'abuse' and 'use' of a law, thereby addressing the phenomenon that as long as there have been taxes, persons have been trying to reduce their tax bills.
Autor: | Seiler, Markus |
Nakladatel: | Linde, Wien |
Rok vydání: | 2016 |
Jazyk : | Němčina |
Vazba: | Paperback / softback |
Počet stran: | 374 |
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