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TAX, GAAR and THE RULE OF LAW

open access: yes
Tax avoidance is widely viewed as a problem and the Government recently introduced a General Anti Abuse Rule (GAAR) to address it. This thesis evaluates the GAAR, particularly in light of the rule of law. The thesis is structured in four sections. The first examines difficulties in defining tax avoidance and explores pre-GAAR approaches before setting ...
openaire   +1 more source

Treaty Shopping and Korean GAAR

open access: yesJournal of IFA, Korea, 2015
openaire   +1 more source

Inducer-independent production of pectinases in Aspergillus niger by overexpression of the D-galacturonic acid-responsive transcription factor gaaR. [PDF]

open access: yesAppl Microbiol Biotechnol, 2018
Alazi E   +7 more
europepmc   +1 more source

Combinatorial control of gene expression in Aspergillus niger grown on sugar beet pectin. [PDF]

open access: yesSci Rep, 2017
Kowalczyk JE   +5 more
europepmc   +1 more source

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