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You searched for subject:(GAAR). Showing records 1 – 7 of 7 total matches.

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University of Canterbury

1. Fowler, Joshua Emmanuel. The Trouble with Tax Avoidance: Two General Anti-Avoidance Rules, a Judicial Doctrine, and their Respective Implications for the value of Certainty in Tax Law.

Degree: School of Law, 2013, University of Canterbury

 Tax avoidance is an exceedingly complex area of law. It is also a matter generally found not far from the headlines, or from the concerns… (more)

Subjects/Keywords: tax law; tax avoidance; GAAR; s BG 1; judicial doctrine

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Fowler, J. E. (2013). The Trouble with Tax Avoidance: Two General Anti-Avoidance Rules, a Judicial Doctrine, and their Respective Implications for the value of Certainty in Tax Law. (Thesis). University of Canterbury. Retrieved from http://hdl.handle.net/10092/8358

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Fowler, Joshua Emmanuel. “The Trouble with Tax Avoidance: Two General Anti-Avoidance Rules, a Judicial Doctrine, and their Respective Implications for the value of Certainty in Tax Law.” 2013. Thesis, University of Canterbury. Accessed October 21, 2019. http://hdl.handle.net/10092/8358.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Fowler, Joshua Emmanuel. “The Trouble with Tax Avoidance: Two General Anti-Avoidance Rules, a Judicial Doctrine, and their Respective Implications for the value of Certainty in Tax Law.” 2013. Web. 21 Oct 2019.

Vancouver:

Fowler JE. The Trouble with Tax Avoidance: Two General Anti-Avoidance Rules, a Judicial Doctrine, and their Respective Implications for the value of Certainty in Tax Law. [Internet] [Thesis]. University of Canterbury; 2013. [cited 2019 Oct 21]. Available from: http://hdl.handle.net/10092/8358.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Fowler JE. The Trouble with Tax Avoidance: Two General Anti-Avoidance Rules, a Judicial Doctrine, and their Respective Implications for the value of Certainty in Tax Law. [Thesis]. University of Canterbury; 2013. Available from: http://hdl.handle.net/10092/8358

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

2. Ribeiro, Cláudia Sofia dos Santos. A aplicação da cláusula geral anti abuso CGAA.

Degree: 2014, RCAAP

O presente estudo insere-se na área fiscal. Especificamente aborda a redução de receita para o Estado desempenhar as funções que lhe estão atribuídas. Entre estas… (more)

Subjects/Keywords: GAAR; tax evasion; tax planning; State’s yield; CGAA; Planeamento fiscal; Receita do Estado; Evasão fiscal

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APA (6th Edition):

Ribeiro, C. S. d. S. (2014). A aplicação da cláusula geral anti abuso CGAA. (Thesis). RCAAP. Retrieved from https://www.rcaap.pt/detail.jsp?id=oai:repositorio.iscte-iul.pt:10071/8893

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Ribeiro, Cláudia Sofia dos Santos. “A aplicação da cláusula geral anti abuso CGAA.” 2014. Thesis, RCAAP. Accessed October 21, 2019. https://www.rcaap.pt/detail.jsp?id=oai:repositorio.iscte-iul.pt:10071/8893.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Ribeiro, Cláudia Sofia dos Santos. “A aplicação da cláusula geral anti abuso CGAA.” 2014. Web. 21 Oct 2019.

Vancouver:

Ribeiro CSdS. A aplicação da cláusula geral anti abuso CGAA. [Internet] [Thesis]. RCAAP; 2014. [cited 2019 Oct 21]. Available from: https://www.rcaap.pt/detail.jsp?id=oai:repositorio.iscte-iul.pt:10071/8893.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Ribeiro CSdS. A aplicação da cláusula geral anti abuso CGAA. [Thesis]. RCAAP; 2014. Available from: https://www.rcaap.pt/detail.jsp?id=oai:repositorio.iscte-iul.pt:10071/8893

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


North-West University

3. Calvert, Teresa Michelle. An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert .

Degree: 2011, North-West University

 Tax avoidance has been a concern to revenue authorities throughout the ages, and revenue authorities worldwide are engaged in a constant struggle to ensure taxpayer… (more)

Subjects/Keywords: Abnormality; Anti-avoidance; Avoidance case law; Avoidance rules; Avoidance schemes; General anti-avoidance rules (GAAR); Tax avoidance

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Calvert, T. M. (2011). An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert . (Thesis). North-West University. Retrieved from http://hdl.handle.net/10394/6280

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Calvert, Teresa Michelle. “An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert .” 2011. Thesis, North-West University. Accessed October 21, 2019. http://hdl.handle.net/10394/6280.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Calvert, Teresa Michelle. “An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert .” 2011. Web. 21 Oct 2019.

Vancouver:

Calvert TM. An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert . [Internet] [Thesis]. North-West University; 2011. [cited 2019 Oct 21]. Available from: http://hdl.handle.net/10394/6280.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Calvert TM. An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert . [Thesis]. North-West University; 2011. Available from: http://hdl.handle.net/10394/6280

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Jönköping University

4. Persson, Anna. Missbruk av skatteavtal : Kan de föreslagna reglerna i BEPS åtgärdspunkt 6 motverka förfaranden som missbrukar skatteavtal. Om inte, kan Sverige motverka sådana förfaranden genom att tillämpa generalklausulen mot skatteflykt?.

Degree: Accounting and Law, 2015, Jönköping University

BEPS-projektet startades år 2012 för att förhindra att skattesubjekt använder kryphål i skatteavtalen och staternas nationella lagstiftningar för att erhålla skatteförmåner. År 2013 utgav… (more)

Subjects/Keywords: BEPS; Action 6; transactions aimed at avoiding tax; treaty abuse; LOB-rule; PPT-rule; general anti-avoidance rule (GAAR); BEPS; åtgärdspunkt 6; skatteundvikande förfaranden; missbruk av skatteavtal; LOB-regel; PPT-regel; generalklausul mot skatteflykt; Law and Society; Juridik och samhälle

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APA (6th Edition):

Persson, A. (2015). Missbruk av skatteavtal : Kan de föreslagna reglerna i BEPS åtgärdspunkt 6 motverka förfaranden som missbrukar skatteavtal. Om inte, kan Sverige motverka sådana förfaranden genom att tillämpa generalklausulen mot skatteflykt?. (Thesis). Jönköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26901

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Persson, Anna. “Missbruk av skatteavtal : Kan de föreslagna reglerna i BEPS åtgärdspunkt 6 motverka förfaranden som missbrukar skatteavtal. Om inte, kan Sverige motverka sådana förfaranden genom att tillämpa generalklausulen mot skatteflykt?.” 2015. Thesis, Jönköping University. Accessed October 21, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26901.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Persson, Anna. “Missbruk av skatteavtal : Kan de föreslagna reglerna i BEPS åtgärdspunkt 6 motverka förfaranden som missbrukar skatteavtal. Om inte, kan Sverige motverka sådana förfaranden genom att tillämpa generalklausulen mot skatteflykt?.” 2015. Web. 21 Oct 2019.

Vancouver:

Persson A. Missbruk av skatteavtal : Kan de föreslagna reglerna i BEPS åtgärdspunkt 6 motverka förfaranden som missbrukar skatteavtal. Om inte, kan Sverige motverka sådana förfaranden genom att tillämpa generalklausulen mot skatteflykt?. [Internet] [Thesis]. Jönköping University; 2015. [cited 2019 Oct 21]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26901.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Persson A. Missbruk av skatteavtal : Kan de föreslagna reglerna i BEPS åtgärdspunkt 6 motverka förfaranden som missbrukar skatteavtal. Om inte, kan Sverige motverka sådana förfaranden genom att tillämpa generalklausulen mot skatteflykt?. [Thesis]. Jönköping University; 2015. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26901

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Université du Luxembourg

5. Köszeghy, Katarina. Addressing 'abuse' in Luxembourg's tax law with a new GAAR.

Degree: 2014, Université du Luxembourg

Subjects/Keywords: tax avoidance; abuse; GAAR; Law, criminology & political science :: Tax law [E11]; Droit, criminologie & sciences politiques :: Droit fiscal [E11]

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Köszeghy, K. (2014). Addressing 'abuse' in Luxembourg's tax law with a new GAAR. (Doctoral Dissertation). Université du Luxembourg. Retrieved from http://orbilu.uni.lu/handle/10993/17657

Chicago Manual of Style (16th Edition):

Köszeghy, Katarina. “Addressing 'abuse' in Luxembourg's tax law with a new GAAR.” 2014. Doctoral Dissertation, Université du Luxembourg. Accessed October 21, 2019. http://orbilu.uni.lu/handle/10993/17657.

MLA Handbook (7th Edition):

Köszeghy, Katarina. “Addressing 'abuse' in Luxembourg's tax law with a new GAAR.” 2014. Web. 21 Oct 2019.

Vancouver:

Köszeghy K. Addressing 'abuse' in Luxembourg's tax law with a new GAAR. [Internet] [Doctoral dissertation]. Université du Luxembourg; 2014. [cited 2019 Oct 21]. Available from: http://orbilu.uni.lu/handle/10993/17657.

Council of Science Editors:

Köszeghy K. Addressing 'abuse' in Luxembourg's tax law with a new GAAR. [Doctoral Dissertation]. Université du Luxembourg; 2014. Available from: http://orbilu.uni.lu/handle/10993/17657


University of Vienna

6. Wittkowsky, Vera. Gyrithe Lemche - 40 Jahre frauenpolitische Agitation.

Degree: 2008, University of Vienna

 Es soll in vorliegender Arbeit Gyrithe Lemche – 40 Jahre frauenpolitische Agitation 1899-1939 neben einer grundsätzlichen Einführung in das Denken und Wirken der Schriftstellerin Gyrithe… (more)

Subjects/Keywords: 17.90 Literatur in Beziehung zu anderen Bereichen von Wissenschaft und Kultur; 02.10 Wissenschaft und Gesellschaft; 15.04 Ausbildung, Beruf, Organisationen; 15.07 Kulturgeschichte; 15.08 Sozialgeschichte; 15.06 Politische Geschichte; 02.99 Wissenschaft und Kultur allgemein: Sonstiges; 71.60 Soziale Fragen, soziale Konflikte: Allgemeines; 71.22 Ehe; 71.11 Gesellschaft; 71.31 Geschlechter und ihr Verhalten; 71.25 Sexualität; Gyrithe Lemche / Frauenbewegung / Frauenwahlrecht / Gleichberechtigung / Gleichstellung / Tempeltjenere / Vuggen gaar / Folkets Synder / Abtreibung / Gesellschaftspolitische Debatten; Gyrithe Lemche / women's politics / women's suffrage / gender equality / equal rights / Tempeltjenere / Vuggen gaar / Folkets Synder / abortion / socio-political debates

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APA (6th Edition):

Wittkowsky, V. (2008). Gyrithe Lemche - 40 Jahre frauenpolitische Agitation. (Thesis). University of Vienna. Retrieved from http://othes.univie.ac.at/1425/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Wittkowsky, Vera. “Gyrithe Lemche - 40 Jahre frauenpolitische Agitation.” 2008. Thesis, University of Vienna. Accessed October 21, 2019. http://othes.univie.ac.at/1425/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Wittkowsky, Vera. “Gyrithe Lemche - 40 Jahre frauenpolitische Agitation.” 2008. Web. 21 Oct 2019.

Vancouver:

Wittkowsky V. Gyrithe Lemche - 40 Jahre frauenpolitische Agitation. [Internet] [Thesis]. University of Vienna; 2008. [cited 2019 Oct 21]. Available from: http://othes.univie.ac.at/1425/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Wittkowsky V. Gyrithe Lemche - 40 Jahre frauenpolitische Agitation. [Thesis]. University of Vienna; 2008. Available from: http://othes.univie.ac.at/1425/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

7. Lindefelt, Louise. Den nya anti-missbruksbestämmelsen i moder- och dotterbolagsdirektivet : Konkret eller kontraproduktiv?.

Degree: Karlstad University, 2016, Karlstad University

  For some time now, the EU has worked on managing the tax issues that have spawned from companies establishing subsidiaries in various Member States.… (more)

Subjects/Keywords: Parent subsidiary-directive; PSD; anti-abuse rule; de minimis-rule; general anti-abuse rule; GAAR; anti tax avoidance directive; directive shopping; double non-taxation; Moder- och dotterbolagsdirektivet; anti-missbruksbestämmelsen; de minimis-bestämmelse; dubbel icke-beskattning; subsidiaritetsprincipen; proportionalitetsprincipen; generell; autentisk; reell

…Netherlands; Ernst & Young – GAAR rising – Strengthening the European Union Parent-Subsidiary… 

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APA (6th Edition):

Lindefelt, L. (2016). Den nya anti-missbruksbestämmelsen i moder- och dotterbolagsdirektivet : Konkret eller kontraproduktiv?. (Thesis). Karlstad University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-44504

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Lindefelt, Louise. “Den nya anti-missbruksbestämmelsen i moder- och dotterbolagsdirektivet : Konkret eller kontraproduktiv?.” 2016. Thesis, Karlstad University. Accessed October 21, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-44504.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Lindefelt, Louise. “Den nya anti-missbruksbestämmelsen i moder- och dotterbolagsdirektivet : Konkret eller kontraproduktiv?.” 2016. Web. 21 Oct 2019.

Vancouver:

Lindefelt L. Den nya anti-missbruksbestämmelsen i moder- och dotterbolagsdirektivet : Konkret eller kontraproduktiv?. [Internet] [Thesis]. Karlstad University; 2016. [cited 2019 Oct 21]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-44504.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lindefelt L. Den nya anti-missbruksbestämmelsen i moder- och dotterbolagsdirektivet : Konkret eller kontraproduktiv?. [Thesis]. Karlstad University; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-44504

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

.