The new general anti-abuse clause in the BRK

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@article{a06d4ef3e4394851a411a0290e7cdf6a,

title = "The new general anti-abuse clause in the BRK",

author = "E.C.C.M. Kemmeren",

note = "Pagination: 14",

year = "1997",

language = "English",

volume = "37",

pages = "447--461",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "12",

}