RT Generic T1 General Anti-Avoidance Rules (GAARs) : A Key Element of Tax Systems in the Post-BEPS Tax World? : Spanish Report A1 Zornoza Pérez, Juan A1 Báez Moreno, Andrés A2 SSRN, YR 2015 FD 2015-02-03 LK https://hdl.handle.net/10016/22416 UL https://hdl.handle.net/10016/22416 LA eng DS e-Archivo RD 18 jul. 2024