GAARs - a Key Element of Tax Systems in the Post-BEPS World [1 ed.] 9789087223533, 9789087223588

General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades

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English Pages 748 Year 2016

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GAARs - a Key Element of Tax Systems in the Post-BEPS World [1 ed.]
 9789087223533, 9789087223588

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