En defence of general anti - avoidance rules Frederik Zimmer
By: Zimmer, Frederik
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Material type: 
ArticlePublisher: 2019Subject(s): FISCALIDAD INTERNACIONAL | ELUSION FISCAL | EVASION FISCAL | PREVENCION | APLICACION
In:
Bulletin for International Taxation v. 73, n. 4, April 2019Summary: This article, which is based on the Bertil Wiman lecture given in Zurich on 9 June 2018, aims to undertake a critical assessment of the use of general anti-avoidance rules (GAARs) in taxation and concludes that GAARs should be considered an inherent and necessary part of (income) tax rules.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/4-1 (Browse shelf) | Available | BIT/2019/4-1 |
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Disponible únicamente en formato electrónico. Acceso por claves.
Resumen.
This article, which is based on the Bertil Wiman lecture given in Zurich on 9 June 2018, aims to undertake a critical assessment of the use of general anti-avoidance rules (GAARs) in taxation and concludes that GAARs should be considered an inherent and necessary part of (income) tax rules.
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