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

Mosquera Valderrama, I.J.; Burgers, I.J.J.

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

Journal

Author

Mosquera Valderrama, I.J.; Burgers, I.J.J.

Country

European Union; International; OECD

Published Date

4 September 2019

Issue

Bulletin for International Taxation 2019 (Volume 73), No. 10

DOI

https://doi.org/10.59403/2ch63ny

Document

Go to Tax Research Platform

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