General anti-avoidance rules for major developing countries: a comparative taxation approach
A GAAR is controversial: it confers great powers on tax officials but has not provided a complete solution to tax avoidance. Nevertheless, the idea of a GAAR has spread worldwide. Tax avoidance is not exclusive to advanced economies but also harmful to developing countries. International Financial I...
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University of London
2013
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.603581 |