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Tax Avoidance.

Tax Avoidance. 3rd ed. 節税　第3版

・ISBN 978-0-414-05599-5 hard

絶版

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著者・編者Murray, Rebecca,
出版社(Sweet & Maxwell, UK)
出版年月2016
ページ数360 pp.
言語ENG
ニュース番号＜637-1152 637-P1593＞

解説

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.