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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| التنسيق: | Journal article |
| منشور في: |
International Bureau of Fiscal Documentation
2014
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