Title GAARs : a key element of tax systems in the post-BEPS world / editors, Michael Lang, Alexander Rust, Josef Schuch, Claus Staringer, Jeffrey Owens, Pasquale Pistone

Published Amsterdam, The Netherlands : IBFD, [2016]

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Description 1 online resource Series WU - tax law and policy series ; vol. 3 WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 3. Summary This book investigates the various understandings of and approaches towards tax avoidance in 39 countries Notes Online resource; title from caption (IBFD tax research platform, viewed January 24, 2020) Subject Organisation for Economic Co-operation and Development. Secretary-General. Action plan on base erosion and profit shifting. SUBJECT Action plan on base erosion and profit shifting (Organisation for Economic Co-operation and Development. Secretary-General) fast Subject Tax evasion -- Law and legislation. Tax planning. International business enterprises -- Taxation -- Law and legislation. Tax evasion -- Prevention -- International cooperation Transfer pricing -- Taxation -- Law and legislation. International business enterprises -- Taxation -- Law and legislation Tax evasion -- Law and legislation Tax planning Transfer pricing -- Taxation -- Law and legislation Form Electronic book Author Lang, Michael, 1965- editor. Rust, Alexander, editor. Schuch, Josef, editor. Staringer, Claus, editor. Owens, Jeffrey, editor. Pistone, Pasquale, editor. International Bureau of Fiscal Documentation, publisher. ISBN 9087223536 9789087223533

Other Titles General anti-avoidance rules

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