A comparison of the US economic substance doctrine with Italy's new abuse of law rules gravitation towards similar outcomes? Gianluca Mazzoni Electrónico
By: Mazzoni, Gianluca
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Material type: 
ArticlePublisher: 2019Subject(s): ELUSION FISCAL | EVASION FISCAL | PREVENCIÓN | DERECHO COMPARADO | ITALIA | ESTADOS UNIDOS
In:
Bulletin for International Taxation v. 73, n. 5, 2019. 235-251 p. Summary: This article compares the general anti-avoidance rules (GAARs) in Italy and the United States, considers whether the two GAARs are on convergent paths and suggests improvements that could be made to the US GAAR.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/5-1 (Browse shelf) | Available | BIT/2019/5-1 |
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Resumen.
This article compares the general anti-avoidance rules (GAARs) in Italy and the United States, considers whether the two GAARs are on convergent paths and suggests improvements that could be made to the US GAAR.
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