Shome, Parthasarathi - 2021 - 1st ed. 2021.
-Avoidance Rules (GAAR) -- Tax Base Erosion and Profit Shifting (BEPS) -- Taxation of Digital Economy -- Part VI: Tax Administration …Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration … covered in some detail. Structural aspects of tax administration are given particular attention. . …