Abstract
The main research questions of the paper, therefore, are shaped in line with all these developments: Is the GAAR of the ATAD an effective tool to tackle tax avoidance? And what are the possible problems that may occur during the application?
| Original language | English |
|---|---|
| Title of host publication | Abuso y Planificacion Fiscal Internacional: Una Perspectiva Juridica, Economica y Ética |
| Editors | Juan Arrieta Martínez de Pisón, Félix Daniel Martínez Laguna |
| Publisher | Thomson Reuters |
| Chapter | 12 |
| Pages | 319-337 |
| ISBN (Print) | 978-84-1391-711-5 |
| Publication status | Published - 2022 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 17 Partnerships for the Goals
Keywords
- international Tax Avoidance
- General Antiabuse Rule
- International Taxation
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