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MOSTRANDO ARTÍCULOS POR ETIQUETA: oecd

OECD Base Erosion and Profit Shifting Action 6: The General Anti-Abuse Rule

In this article, the author examines Action 6 of the OECD Base Erosion and Profit Shifting (BEPS) initiative, with special regard for the proposed general anti-abuse rule (GAAR). In the author´s opinion, although some of the criticism raised against it is justified, the proposed rule is in line with similar rules in comparative law.

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