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Comparing the general anti - avoidance rule of income tax law with the civil law doctrine of abuse of law Zoë Prebble and John Prebble

By: Prebble, Zoë.
Contributor(s): Prebble, John.
Material type: ArticleArticlePublisher: 2008Subject(s): EVASION FISCAL | FRAUDE FISCAL | CONTROL | INSPECCION TRIBUTARIA | DERECHO TRIBUTARIO | ABUSO DEL DERECHO | DERECHO COMPARADO | ELUSION FISCAL In: Bulletin for International Taxation v. 62, n. 4, April 2008, p. 151-170
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