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...
| 主要作者: | |
|---|---|
| 格式: | Journal article |
| 出版: |
International Bureau of Fiscal Documentation
2014
|