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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 Number
07 EFF sus
Author(s)
Susi Baerentzen
Publisher
IBFD
Collation
xv, 301p.; 23.5cm
Language
English
Classification
07 EFF sus
ISBN/ISSN
9789087227937
Edition
Release Date
2022
Topic(s)
Tax Planning, Avoidance & Evasion
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The Effectiveness of General Anti-Avoidance Rules | DDTC Library
