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

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dc.affiliation.areaUC3M. Área de Derecho Financieroes
dc.affiliation.dptoUC3M. Departamento de Derecho Público del Estadoes
dc.contributor.authorZornoza Pérez, Juan
dc.contributor.authorBáez Moreno, Andrés
dc.contributor.otherSSRN
dc.date.accessioned2016-03-04T13:33:13Z
dc.date.available2016-03-04T13:33:13Z
dc.date.issued2015-02-03
dc.format.extent21
dc.format.mimetypeapplication/pdf
dc.identifier.doi10.2139/ssrn.2559817
dc.identifier.urihttps://hdl.handle.net/10016/22416
dc.identifier.uxxiDT/0000001445
dc.language.isoeng
dc.relation.ispartofseriesSSRN working papers seriesen
dc.relation.publisherversionhttp://dx.doi.org/10.2139/ssrn.2559817es
dc.rights.accessRightsopen access
dc.subject.ecienciaDerechoes
dc.titleGeneral Anti-Avoidance Rules (GAARs) : A Key Element of Tax Systems in the Post-BEPS Tax World? : Spanish Reportes
dc.typeworking paper*
dc.type.hasVersionSMUR*
dspace.entity.typePublication
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