Koroncziová, Andrea; Kacaljak, Matej - In: DANUBE: Law, Economics and Social Issues Review 8 (2017) 3, pp. 139-155
The article summarises the views on the interrelation of GAARs and tax treaties, abstracts defining criteria for the feasibility of GAAR as an anti-abuse instrument in tax treaty situations and applies these to the situation (legislation and case law) in the Slovak Republic. The aim of the...