GAARs : : a key element of tax systems in the post-beps world / / edited by Michael Lang [and five others].

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Bibliographic Details
Superior document:WU Institute for Austrian and International Tax Law European and international tax law and policy series ; Volume 3
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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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