Anti-Abuse Rules in International Tax Law and their Interactions (Ivan Lazarov)

Anti-Abuse Rules in International Tax Law and their Interactions (Ivan Lazarov)

Marsoni

M251S

$83.00

Get it in 3 business days with 1 day shipping. Friday, May 29

Anti-Abuse Rules in International Tax Law and their Interactions (Ivan Lazarov)The efforts to counter tax avoidance and tax abuse behavior have increased significantly in recent years. The OECD's project on Base Erosion and Profit Shifting (BEPS), in particular, led to the addition of anti abuse provisions to numerous domestic tax systems and double taxation agreements. Alongside very broad and generally phrased regulations (general anti abuse rules GAARs), there are provisions that are more targeted (specific anti abuse rules

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