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General Report: GAARs

General Report: GAARs

Author: 
Rick Krever
Publisher: 
In Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., and Staringer, C. (eds.), GAARs – A Key Element of Tax Systems in the Post-BEPS World (Amsterdam: IBFD, 2016), 1-20.
Date: 
2016
Note: 
Outcome of: 2014 - Tax Complexity and Simplification (29/09). ISBN: 978-90-8722-358-8 (print/online), 978-90-8722-353-3 (eBook)