Description
General and Specific Antiabuse provisions set up a limit to the freedom of enterprises to design their tax planning structures. The lecture presented the main consequences in regard to the business freedom and tax competition and main challenges derived from GAAR and SAARPeriod | 4 Sept 2023 |
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Event title | Curso de Postgrado. Convenios para Evitar la Doble Imposición Internacional |
Event type | Course |
Location | Brussels, BelgiumShow on map |
Degree of Recognition | International |
Keywords
- international taxation
- GAAR, SAAR
- Substance over form
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