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GAARs a key element of tax systems in the post-BEPS world Editors, Michael Lang ... [et al.]

Contributor(s): Lang, Michael.
Material type: TextTextSeries: European and international tax law and policy series ; 3.Publisher: Amsterdam IBFD 2016Description: XXXIV, 807 p. 25 cm.ISBN: 9789087223588.Subject(s): EVASION FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | POLITICA FISCAL | FISCALIDAD INTERNACIONAL | ELUSION FISCAL
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