Freedman, Judith
The UK General Anti-Avoidance Rule transplants and lessons Electrónico / Judith Freedman .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The UK General Anti-Avoidance Rule has been criticized both for being too narrow and too wide. This article examines the origins of the UK GAAR, its wording and evolution, and the use of concepts and phrases transplanted from the United Kingdom and used in the European Union’s ATAD and BEPS Action 6.
ELUSION FISCAL
EVASION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
REINO UNIDO
LEGISLACION
Bulletin for International Taxation 0007-4624v. 73, n. 6/7 June/July 2020
The UK General Anti-Avoidance Rule transplants and lessons Electrónico / Judith Freedman .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The UK General Anti-Avoidance Rule has been criticized both for being too narrow and too wide. This article examines the origins of the UK GAAR, its wording and evolution, and the use of concepts and phrases transplanted from the United Kingdom and used in the European Union’s ATAD and BEPS Action 6.
ELUSION FISCAL
EVASION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
REINO UNIDO
LEGISLACION
Bulletin for International Taxation 0007-4624v. 73, n. 6/7 June/July 2020