Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union
Year of publication: |
2014
|
---|---|
Authors: | Gadzo, Stjepan ; Klemencic, Irena |
Published in: |
Financial Theory and Practice. - Institut za javne financije. - Vol. 38.2014, 3, p. 277-302
|
Publisher: |
Institut za javne financije |
Subject: | tax avoidance | tax abuse | general anti-avoidance rule | GAAR | EU tax law | wholly artificial arrangements | tax policy |
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