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

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

Author(s): Zornoza Pérez, Juan; Báez Moreno, Andrés
Contributor: SSRN
Issued date: 2015-02-03
DOI: 10.2139/ssrn.2559817
Serie/No.: SSRN working papers series
Publisher version: http://dx.doi.org/10.2139/ssrn.2559817
URI: http://hdl.handle.net/10016/22416

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