Section 156: general anti-abuse rule: provisional counteractions; Section 157:general anti-abuse rule: binding of tax arrangements to lead arrangements

Eitemau Tebyg

• Section 158: general anti-abuse rule: penalty
  gan: Freedman, J
  Cyhoeddwyd: (2016)
• Designing a general anti-abuse rule: striking a balance
  gan: Freedman, J
  Cyhoeddwyd: (2014)
• Statutory General Anti-Abuse Rule in the Slovak Tax Code: Some Expectations and the Reality of Its Implementation?
  gan: František Bonk, et al.
  Cyhoeddwyd: (2017-06-01)
• The Anatomy of Tax Avoidance Counteraction: Abuse of Law in a Tax Context at Member State and European Union Level
  gan: Freedman, J
  Cyhoeddwyd: (2011)
• Legal Engineering of the Anti-Abuse Rule in ATAD: Architecture of the Regression Tree Model
  gan: Künnapas Kaido
  Cyhoeddwyd: (2021-09-01)