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The Effectiveness of General Anti-Avoidance Rules

Susi Baerentzen
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The book introduces a novel way of assessing the effectiveness of general anti-avoidance rules from a legal and economic perspective at both the EU and OECD levels.
Call Number07 EFF sus
Author(s)Susi Baerentzen
PublisherIBFD
Collationxv, 301p.; 23.5cm
LanguageEnglish
Classification07 EFF sus
ISBN/ISSN9789087227937
Edition
Release Date2022
Topic(s)-

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