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Formulating a general anti-abuse rule (GAAR) in tax legislation: insights and recommendations

Avi-Yonah, Reuven S and Pichhadze, Amir 2018, Formulating a general anti-abuse rule (GAAR) in tax legislation: insights and recommendations. In Hashimzade, Nigar and Epifantseva, Yuliya (ed), The Routledge companion to tax avoidance research, Routledge, Abingdon, Eng., pp.117-135.

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Title Formulating a general anti-abuse rule (GAAR) in tax legislation: insights and recommendations
Author(s) Avi-Yonah, Reuven S
Pichhadze, AmirORCID iD for Pichhadze, Amir orcid.org/0000-0003-1686-2601
Title of book The Routledge companion to tax avoidance research
Editor(s) Hashimzade, Nigar
Epifantseva, Yuliya
Publication date 2018
Series Routledge companions in business, management and accounting
Chapter number 8
Total chapters 28
Start page 117
End page 135
Total pages 20
Publisher Routledge
Place of Publication Abingdon, Eng.
Keyword(s) Tax evasion
GAAR
General Anti-Abuse Rule
Tax
ISBN 1138941344
9781138941342
Language eng
HERDC Research category B1 Book chapter
ERA Research output type B Book chapter
Copyright notice ©[2017, Taylor & Francis]
Persistent URL http://hdl.handle.net/10536/DRO/DU:30103325

Document type: Book Chapter
Collection: Law
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