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

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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
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