Tax avoidance
Auteur :
Murray, Rebecca
Éditeur :
Murray, Rebecca
ISBN :
9780414055995
Date de publication :
21 nov. 2016
Langue :
Anglais
Pays d'origine :
Grande Bretagne
This third edition of Tax Avoidance contains brand new chapters on Accelerated Payment Notices and the Promoter Rules. The author also provides a unique perspective on the UK General Anti-Abuse rule including comparisons with GAARs in overseas jurisdictions, interaction with existing laws and principles and practical examples.