Anti-Abuse Rules in International Tax Law and their Interactions (Ivan Lazarov) Pure Shopify Das Erstaunliche daran ist

Das Erstaunliche daran ist

After receiving an MBA from Harvard and a doctorate degree from Brigham Young University

Mit wunderschönem Farbschnitt in limitierter Auflage

- 5 Geräusche untermalen die Geschichte

« Rina Vasquez

Anti-Abuse Rules in International Tax Law and their Interactions (Ivan Lazarov) Pure Shopify Das Erstaunliche daran istThe efforts to counter tax avoidance and tax abuse behavior have increased significantly in recent years. The OECD's project on Base Erosion and Profit Shifting (BEPS), in particular, led to the addition of anti abuse provisions to numerous domestic tax systems and double taxation agreements. Alongside very broad and generally phrased regulations (general anti abuse rules GAARs), there are provisions that are more targeted (specific anti abuse rules