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

Country:
European Union,International,OECD
Author:
I.J. Mosquera Valderrama; I.J.J. Burgers
Issue:
Bulletin for International Taxation, 2019 (Volume 73), No 10
Published:
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.
 
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