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...
Amsterdam, The Netherlands :
|Series:||Doctoral series ;
v. 43. |
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