Shome, Parthasarathi - 2021 - 1st ed. 2021.
-Avoidance Rules (GAAR) -- Tax Base Erosion and Profit Shifting (BEPS) -- Taxation of Digital Economy -- Part VI: Tax Administration …: Structure, Customers and People -- Key Administration Processes -- Dispute Management -- Technology and Research -- Customs … Administration -- Part VII: Ideal Tax Design: A Good Tax System: A Rapid Review. …