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pro vyhledávání: '"Mary Cowx"'
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::10b6734643369fab7e3f1ffa652fc347
https://doi.org/10.2139/ssrn.4060416
https://doi.org/10.2139/ssrn.4060416
Autor:
Mary Cowx, Jon N. Kerr
Publikováno v:
SSRN Electronic Journal.
The general anti-avoidance rule, or GAAR, is an enforcement mechanism that gives a country's taxing authority broad power to deny a taxpayer tax benefits associated with any transaction. Although a GAAR being enacted within a country is becoming incr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::73b1878d72f78b0a4aacb45c68873302
https://doi.org/10.2139/ssrn.3485084
https://doi.org/10.2139/ssrn.3485084