A comparison of the Greek GAAR and the EU anti - tax - avoidance GAAR by Vasiliki Athanasaki
By: Athanasaki, Vasiliki
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Material type: 
ArticlePublisher: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2018/92/13-2 (Browse shelf) | Available | OP 138-Bis/2018/92/13-2 |
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| OP 138-Bis/2018/92/1-3 The anti-hybrid rules of the new dividends received deduction | OP 138-Bis/2018/92/13 Tax Notes International | OP 138-Bis/2018/92/13-1 Canadian Court orders disclosure of accounting firm diligence report in Atlas Tube | OP 138-Bis/2018/92/13-2 A comparison of the Greek GAAR and the EU anti - tax - avoidance GAAR | OP 138-Bis/2018/92/13-3 Tax - efficient real estate investment | OP 138-Bis/2018/92/1-4 The proposed Section 965 regulations adopt IRS guidance | OP 138-Bis/2018/92/2 Tax Notes International |
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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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