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http://hdl.handle.net/1942/33240| Title: | The General Anti-Avoidance Rule Contained in the ATAD: Findings from the Italian Literature | Authors: | CANNAS, Francesco | Issue Date: | 2020 | Source: | Analyses and Studies of CASP, 2020 (1) , p. 9 -20 | Keywords: | ATAD;GAAR;SAAR;abuse of law;tax avoidance;debate;Bill of Rights;transposition;Italian | Document URI: | http://hdl.handle.net/1942/33240 | ISSN: | 2451-0203 | Category: | A1 | Type: | Journal Contribution | Validations: | vabb 2022 |
| Appears in Collections: | Research publications |
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