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

dc.contributor.author	Zornoza Pérez, Juan José
dc.contributor.author	Báez Moreno, Andrés
dc.contributor.other	SSRN
dc.date.accessioned	2016-03-04T13:33:13Z
dc.date.available	2016-03-04T13:33:13Z
dc.date.issued	2015-02-03
dc.identifier.uri	http://hdl.handle.net/10016/22416
dc.format.extent	21
dc.format.mimetype	application/pdf
dc.language.iso	eng
dc.relation.ispartofseries	SSRN working papers series
dc.title	General Anti-Avoidance Rules (GAARs) : A Key Element of Tax Systems in the Post-BEPS Tax World? : Spanish Report
dc.type	workingPaper
dc.relation.publisherversion	http://dx.doi.org/10.2139/ssrn.2559817
dc.subject.eciencia	Derecho
dc.identifier.doi	10.2139/ssrn.2559817
dc.rights.accessRights	openAccess
dc.type.version	submittedVersion
dc.identifier.uxxi	DT/0000001445