The interpretation of tax treaties in relation to domestic GAARs /
There are more than 3,000 tax treaties in the world, and an important question is whether these tax treaties limit a state's ability to curb undesirable tax planning by the use of domestic general anti-avoidance rules (GAARs). Many large multinational companies use essentially legitimate method...
Saved in:
Main Author: | |
---|---|
Format: | Electronic eBook |
Language: | English |
Published: |
Amsterdam, The Netherlands :
IBFD,
[2018]
|
Series: | Doctoral series ;
v. 43. |
Subjects: | |
Online Access: | CONNECT |