GAARs : : a key element of tax systems in the post-beps world / / edited by Michael Lang [and five others].
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Superior document: | WU Institute for Austrian and International Tax Law European and international tax law and policy series ; Volume 3 |
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TeilnehmendeR: | |
Place / Publishing House: | Amsterdam, The Netherlands : : IBFD,, 2016. |
Year of Publication: | 2016 |
Language: | English |
Series: | WU Institute for Austrian and International Tax Law European and international tax law and policy series ;
Volume 3. |
Online Access: | |
Physical Description: | 1 online resource (748 pages) :; illustrations. |
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020 | |z 9789087223588 | ||
020 | |a 9789087223533 (e-book) | ||
035 | |a (MiAaPQ)5006176432 | ||
035 | |a (Au-PeEL)EBL6176432 | ||
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050 | 4 | |a K4464 |b .L364 2016 | |
082 | 0 | |a 343.04 |2 23 | |
245 | 0 | 0 | |a GAARs : |b a key element of tax systems in the post-beps world / |c edited by Michael Lang [and five others]. |
246 | 3 | |a General anti-avoidance rules | |
264 | 1 | |a Amsterdam, The Netherlands : |b IBFD, |c 2016. | |
300 | |a 1 online resource (748 pages) : |b illustrations. | ||
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 Institute for Austrian and International Tax Law European and international tax law and policy series ; |v Volume 3 | |
588 | |a Description based on print version record. | ||
590 | |a Electronic reproduction. Ann Arbor, MI : ProQuest, 2018. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. | ||
610 | 2 | 0 | |a Organisation for Economic Co-operation and Development. |b Secretary-General. |t Action plan on base erosion and profit shifting. |
650 | 0 | |a Transfer pricing |x Taxation |x Law and legislation. | |
650 | 0 | |a Tax evasion |x Prevention |x International cooperation. | |
650 | 0 | |a Tax planning. | |
650 | 0 | |a International business enterprises |x Taxation |x Law and legislation. | |
650 | 0 | |a Tax evasion |x Law and legislation. | |
655 | 4 | |a Electronic books. | |
700 | 1 | |a Lang, Michael, |d 1965- |e editor. | |
776 | 0 | 8 | |i Print version: |t GAARs - a key element of tax systems in the post-beps world |d Amsterdam, The Netherlands: IBFD, 2016 |h 748 pages |k WU Institute for Austrian and International Tax Law European and international tax law and policy series ; Volume 3 |z 9789087223588 |w (DLC) 2016415301 |
797 | 2 | |a ProQuest (Firm) | |
830 | 0 | |a WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |v Volume 3. | |
856 | 4 | 0 | |u https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=6176432 |z Click to View |