General Anti-Avoidance Rules (GAARs) A Key Element of Tax Systems in the Post-BEPS Tax World? Spanish Report.

Juan Joss Zornoza, Andrrs Bbez

Open Access

https://doi.org/10.2139/ssrn.2559817

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Journal: SSRN	Publication Date: Feb 6, 2015
License type: other-oa

Abstract

According to the questionnaire provided by the organizers of the conference several questions are answered in relation to the Spanish GAAR.

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