Search Results - subject:"general anti-avoidance rule"

Cowx, Mary; Kerr, Jon N. - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 1851-1892

Persistent link: https://www.econbiz.de/10015156987

The effect of the general anti-avoidance rule on corporate tax avoidance in China

Leung, Sidney C. M.; Richardson, Grant; Taylor, Grantley - In: Journal of contemporary accounting & economics 15 (2019) 1, pp. 105-117

Persistent link: https://www.econbiz.de/10012016450

Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union

Gadzo, Stjepan; Klemencic, Irena - In: Financial Theory and Practice 38 (2014) 3, pp. 277-302

avoidance in an equitable, efficient and simple way. One instrument that has hitherto been ignored is the general anti-avoidance … rule (GAAR), a keystone of anti-avoidance policies in other countries. The authors propose the introduction of a specific …

Persistent link: https://www.econbiz.de/10010894108

Time to stop avoiding the tax avoidance issue in Croatia? : a prposal based on recent developments in the European Union

Gadžo, Stjepan; Klemenčić, Irena - In: Financial theory and practice 38 (2014) 3, pp. 277-302

Persistent link: https://www.econbiz.de/10010439668