Results 201 to 209 of about 13,773 (209)

GAARs – Stay away from them!

2020
openaire   +2 more sources

Canada and the GAAR: a catch-all for abusive/avoidance tax planning

Trusts & Trustees, 2019
exaly  

Tax Transplants and Local Culture: A Comparative Study of the Chinese and Canadian GAAR

Theoretical Inquiries in Law, 2010
exaly  

Tax in History: GAAR-dians of the Tax Galaxy. A 100-year GAAR Journey from Germany to Austria and Back to the EU

Intertax, 2019
exaly  

Chapter 1: General Report: GAARs

2016
openaire   +1 more source

Is the ATAD’s GAAR a Pandora’s Box?

2018
openaire   +1 more source

The ATAD’s GAAR: A Pandora’s Box?

2016
openaire   +1 more source

The Jurisprudence of the CJEU on the GAAR in the Merger Directive

openaire   +1 more source

Domestic GAARs and their Impact on Tax Treaties

Rust, Alexander, Emanuele, Valentina
openaire   +1 more source