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

Zornoza Pérez, JuanBáez Moreno, AndrésSSRN2016-03-042016-03-042015-02-03https://hdl.handle.net/10016/2241621application/pdfengGeneral Anti-Avoidance Rules (GAARs) : A Key Element of Tax Systems in the Post-BEPS Tax World? : Spanish Reportworking paperDerecho10.2139/ssrn.2559817open accessDT/0000001445