Anti-Abuse Rules in International Tax Law and their Interactions (Ivan Lazarov) Pure Shopify Ein Buch voll sinnlichem Zauber

Ein Buch voll sinnlichem Zauber und Lebensdrang

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After receiving an MBA from Harvard and a doctorate degree from Brigham Young University

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Anti-Abuse Rules in International Tax Law and their Interactions (Ivan Lazarov) Pure Shopify Ein Buch voll sinnlichem ZauberThe efforts to counter tax avoidance and tax abuse behavior have increased significantly in recent years. The OECD's project on Base Erosion and Profit Shifting (BEPS), in particular, led to the addition of anti abuse provisions to numerous domestic tax systems and double taxation agreements. Alongside very broad and generally phrased regulations (general anti abuse rules GAARs), there are provisions that are more targeted (specific anti abuse rules