General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS World, Belgian Report

Bourgeois, Marc; Nollet, Aymeric

Contribution to collective works (Parts of books)

Bourgeois, Marc; Nollet, Aymeric

2016 • In Lang, Michael (Ed.) General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS World

Peer reviewed

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https://hdl.handle.net/2268/199860

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Disciplines :

Tax law
European & international law

Author, co-author :

Bourgeois, Marc ; Université de Liège > Département de droit > Droit fiscal

Nollet, Aymeric ; Université de Liège > Département de droit > Droit fiscal

Language :

English

Title :

General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS World, Belgian Report

Alternative titles :

[fr] Règles générales anti-évitement - Un élément-clé des systèmes fiscaux dans un monde "post-BEPS", Rapport belge

Publication date :

2016

Main work title :

General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS World

Main work alternative title :

[fr] Règles générales anti-évitement - Un élément-clé des systèmes fiscaux dans un monde "post-BEPS"

Editor :

Lang, Michael

Publisher :

IBFD, Amsterdam, Netherlands

ISBN/EAN :

978-90-8722-358-8

Collection name :

European and International Tax Law and Policy Series, vol. 3, Michael Lang (Series Editor)

Pages :

83-108

Peer reviewed :

Peer reviewed

Available on ORBi :

since 07 July 2016

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