European Union - Review of Anti-Avoidance Measures of a General Nature and Scope – General Anti-Avoidance Rules and Other Measures
- European Union,International,OECD
- I.J. Mosquera Valderrama; I.J.J. Burgers
- Bulletin for International Taxation, 2019 (Volume 73), No 10
- 4 September 2019
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.