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A comparison of the Greek GAAR and the EU anti - tax - avoidance GAAR by Vasiliki Athanasaki

By: Athanasaki, Vasiliki.
Material type: ArticleArticlePublisher: 2018Subject(s): EVASION FISCAL | PREVENCIÓN | FISCALIDAD INTERNACIONAL | DERECHO COMPARADO | GRECIA | ELUSION FISCAL In: Tax Notes International v. 92, n. 13, December 24, p. 1291-1297Summary: In this article, the author examines the relationship between Greece’s general antiavoidance rule and the GAAR included in the EU’s anti-tax-avoidance directive.
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OP 138-Bis/2018/92/13-2 (Browse shelf) Available OP 138-Bis/2018/92/13-2

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Resumen.

In this article, the author examines the relationship between Greece’s general antiavoidance rule and the GAAR included in the EU’s anti-tax-avoidance directive.

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