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General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The Netherlands
Hemels, Sigrid - 2014
This paper discusses the Netherlands statutory General Anti Avoidance Rule (GAAR), richtige heffing and the GAAR which was developed in case law: fraus legis. It also discusses the relation with special anti avoidance rules and with tax treaties and EU law. Finally the paper discusses...
Persistent link: https://www.econbiz.de/10013052725
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Standpoints in Hungarian tax-affairs
Heiner, Zoltán (ed.) - 1993
Persistent link: https://www.econbiz.de/10000857098
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Skatteudgifter i teoretisk og empirisk belysning : et studie i ulighed og manglende styring af de offentlige udgifter og indtægter
Greve, Bent - 1993 - 1. udg
Persistent link: https://www.econbiz.de/10000861004
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Taxation and development finance in India
Kaur, Harjeet - 1992 - 1. ed
Persistent link: https://www.econbiz.de/10000864530
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Sistema fiscal y administración tributaria : análisis de dos realidades: España y Argentina
Dornbusch, Rudiger (contributor) - 1990
Persistent link: https://www.econbiz.de/10000870176
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Taxes, growth, and welfare in an endogenous growth model
Kim, Se-jik - 1992
Persistent link: https://www.econbiz.de/10000870207
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Tax structure and budgetary trends
Samal, Kishor Chandra - 1992 - 1. ed.
Persistent link: https://www.econbiz.de/10000870438
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Skattereformen : det nya skattesystemet
Fernlund, Carl G. - 1990
Persistent link: https://www.econbiz.de/10000830207
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Tax information summary
1989
Persistent link: https://www.econbiz.de/10000832055