Designing a general anti-abuse rule: striking a balance

Designing a general anti-abuse rule: striking a balance

This article argues that statutory general anti-avoidance or anti-abuse provisions (GAARs) are an essential part of a modern tax system, since specific legislation will not catch every abuse. Properly drafted GAARs with appropriate protections can give administrators and courts an important tool to...

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Bibliografiske detaljer
Hovedforfatter:	Freedman, J
Format:	Journal article
Udgivet:	International Bureau of Fiscal Documentation 2014

Lignende værker

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