PLAYS 发表于 2025-3-28 18:23:05

Alex Markov,Mark Last,Abraham Kandelomic substance to determine whether convoluted business transactions succeed in earning expected tax advantages. The legislature has enacted a large number of TAARS either by statute or by delegation to the tax administration to address avoidance techniques in specified situations whether purely dom

HATCH 发表于 2025-3-28 20:09:23

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移动 发表于 2025-3-28 23:17:01

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emission 发表于 2025-3-29 03:31:52

Xingwei Hao,Xiangxu Meng,Xu Cuiovides for: classification of a transaction in conformity with its real content, adherence to proper legal practice, reference to rules of connected transactions, limitation on transfer pricing among related parties. The adoption of GAAR rules was motivated by growing tax avoidance which increased in tandem with the complexity of tax law.

instulate 发表于 2025-3-29 10:30:22

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gait-cycle 发表于 2025-3-29 13:06:50

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坦白 发表于 2025-3-29 17:17:42

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大量杀死 发表于 2025-3-29 21:22:12

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Accessible 发表于 2025-3-30 00:51:33

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GEM 发表于 2025-3-30 06:34:22

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查看完整版本: Titlebook: A Comparative Look at Regulation of Corporate Tax Avoidance; Karen B. Brown Book 2012 Springer Science+Business Media B.V. 2012 Collection