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GAARs and the nexus between statutory interpretation and legislative drafting : lessons for the U.S. from Canada
Avi-Yonah, Reuven S.; Pichhadze, Amir - In: Accounting, Economics, and Law : AEL ; a convivium 7 (2017) 1, pp. 1-25
Persistent link: https://www.econbiz.de/10011976168
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Formulating a general anti-abuse rule (GAAR) in tax legislation : insights and recommendations
Avi-Yonah, Reuven S.; Pichhadze, Amir - In: The Routledge companion to tax avoidance research, (pp. 117-135). 2018
Persistent link: https://www.econbiz.de/10011753693
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GAARs and the Nexus between Statutory Interpretation and Legislative Drafting : Lessons for the U.S. from Canada
Avi-Yonah, Reuven S. - 2016
Persistent link: https://www.econbiz.de/10013003404