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GAARs : a key element of tax systems in the post-BEPS world /
This book investigates the various understandings of and approaches towards tax avoidance in 39 countries.
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , , , , , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam, The Netherlands :
IBFD,
[2016]
|
| Colección: | WU Institute for Austrian and International Tax Law European and international tax law and policy series ;
v. 3. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 003 | OCoLC | ||
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| 007 | cr ||||||||||| | ||
| 008 | 170719s2016 ne ob 000 0 eng d | ||
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| 020 | |a 9087223536 |q (electronic bk.) | ||
| 020 | |a 9789087223533 |q (electronic bk.) | ||
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| 049 | |a UAMI | ||
| 245 | 0 | 0 | |a GAARs : |b a key element of tax systems in the post-BEPS world / |c editors, Michael Lang, Alexander Rust, Josef Schuch, Claus Staringer, Jeffrey Owens, Pasquale Pistone. |
| 246 | 3 | |a General anti-avoidance rules | |
| 264 | 1 | |a Amsterdam, The Netherlands : |b IBFD, |c [2016] | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a WU - tax law and policy series ; |v vol. 3 | |
| 588 | 0 | |a Online resource; title from caption (IBFD tax research platform, viewed January 24, 2020). | |
| 520 | |a This book investigates the various understandings of and approaches towards tax avoidance in 39 countries. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 610 | 2 | 0 | |a Organisation for Economic Co-operation and Development. |b Secretary-General. |t Action plan on base erosion and profit shifting. |
| 630 | 0 | 7 | |a Action plan on base erosion and profit shifting (Organisation for Economic Co-operation and Development. Secretary-General) |2 fast |
| 650 | 0 | |a Tax evasion |x Law and legislation. | |
| 650 | 0 | |a Tax planning. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation. | |
| 650 | 0 | |a Tax evasion |x Prevention |x International cooperation. | |
| 650 | 0 | |a Transfer pricing |x Taxation |x Law and legislation. | |
| 650 | 6 | |a Planification fiscale. | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Tax evasion |x Law and legislation |2 fast | |
| 650 | 7 | |a Tax planning |2 fast | |
| 650 | 7 | |a Transfer pricing |x Taxation |x Law and legislation |2 fast | |
| 700 | 1 | |a Lang, Michael, |d 1965- |e editor. |1 https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd | |
| 700 | 1 | |a Rust, Alexander, |e editor. | |
| 700 | 1 | |a Schuch, Josef, |e editor. | |
| 700 | 1 | |a Staringer, Claus, |e editor. | |
| 700 | 1 | |a Owens, Jeffrey, |e editor. | |
| 700 | 1 | |a Pistone, Pasquale, |e editor. | |
| 710 | 2 | |a International Bureau of Fiscal Documentation, |e publisher. | |
| 758 | |i has work: |a GAARs (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFHKTwgrxrGxWqPc7WbkwC |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 830 | 0 | |a WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |v v. 3. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176432 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6176432 | ||
| 938 | |a EBSCOhost |b EBSC |n 1553369 | ||
| 938 | |a YBP Library Services |b YANK |n 14695108 | ||
| 994 | |a 92 |b IZTAP | ||