Review of Anti-Avoidance Measures of a General Nature and Scope – General Anti-Avoidance Rules and Other Measures

Journal
Mosquera Valderrama, I.J.; Burgers, I.J.J.
European Union; International; OECD
Bulletin for International Taxation 2019 (Volume 73), No. 10
FormatPDF
EUR
40
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45
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This article undertakes a review of the general anti-avoidance rules and other related measures as considered in one of the main subjects (“Anti-avoidance measures of a general nature and scope – GAAR and other rules”) of the 2018 Seoul International Fiscal Association Congress.