Publication:
General Anti-Avoidance Rules (GAARs) : A Key Element of Tax Systems in the Post-BEPS Tax World? : Spanish Report

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URI: http://hdl.handle.net/10016/22416
DOI: 10.2139/ssrn.2559817
UXXI: DT/0000001445
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general_SSRN_2015.pdf (4.97 MB)
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2015-02-03
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