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General Anti-Avoidance Rules (GAARs) - A Key Element of Tax Systems in the Post-BEPS Tax World? The UK GAAR.

Judith Freedman

出版	SSRN, 2016
URL	http://books.google.com.hk/books?id=61QBzwEACAAJ&hl=&source=gbs_api

註釋

This book chapter discusses the background to the UK General Anti-Avoidance Rule, analyses the wording of the legislation and looks at its relationship with double taxation treaties and EU and OECD developments.