Review of Anti - avoidance Measures of a General Nature and Scope General anti - avoidance rules and other measures Irma Mosquera Valderrama and Irene Burgers
By: Mosquera Valderrama, Irma
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Contributor(s): Burgers, Irene Johanna Jackeline.
Material type: 
ArticlePublisher: 2019Subject(s): EVASION FISCAL | ELUSION FISCAL | PREVENCIÓN | FISCALIDAD INTERNACIONAL
In:
Bulletin for International Taxation v. 73, n. 10, October 2019, 5 p. Summary: This article undertakes a review of the general anti-avoidance rules and other related measures as considered in one of the main subjects ("Anti-avoidance measures of a general nature and scope - GAAR and other rules") of the 2018 Seoul International Fiscal Association Congress.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/10-3 (Browse shelf) | Available | BIT/2019/10-3 |
Disponible únicamente en formato electrónico.
Resumen.
This article undertakes a review of the general anti-avoidance rules and other related measures as considered in one of the main subjects ("Anti-avoidance measures of a general nature and scope - GAAR and other rules") of the 2018 Seoul International Fiscal Association Congress.
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