Results 201 to 210 of about 2,542 (235)
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Treaty Entitlement, Principal Purpose Test, and GAAR-Select Issues
Social Science Research NetworkGanesh Rajgopalan
semanticscholar +1 more source
The Role and Meaning of Purposee in Statutory GAARs
SSRN Electronic Journal, 2016openaire +1 more source
The draft GAAR provisions of the Finance Bill 2013 (The "GAAR") and the draft GAAR guidance.
Tracey Bowler, Malcolm Gammieopenaire +1 more source
The Application of GAAR to the Tax Treaty
Seoul Tax Law Review, 2007null Ahn Kyeong-Bong, null 윤지현
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CIT v AQQ: The Singapore GAAR and its Australasian Influences
Social Science Research NetworkVincent Ooi
semanticscholar +1 more source

