المؤلفون: Oskar Bednarczyk, Patrycja Szkudlarek

المصدر: Prawo Budżetowe Państwa i Samorządu, Vol 11, Iss 4, Pp 121-132 (2023)

مصطلحات موضوعية: gaar clause, dispersed control of constitutionality, vacatio legis, prejudical question, Comparative law. International uniform law, K520-5582, Political institutions and public administration (General), JF20-2112

وصف الملف: electronic resource

Relation: https://apcz.umk.pl/PBPS/article/view/51537/39102; https://doaj.org/toc/2300-9853; https://doaj.org/toc/2353-7086

URL الوصول: https://doaj.org/article/97e9d8fa39844315a87d963043398605

المؤلفون: Prebble, John^Aff2, Shanske, Darien^Aff3

المساهمون: van Brederode, Robert F., editor^Aff1

المصدر: Political Philosophy and Taxation : A History from the Enlightenment to the Present. :281-303

المؤلفون: Beebeejaun, Ambareen

المصدر: Journal of Money Laundering Control, 2020, Vol. 24, Issue 4, pp. 737-751.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/JMLC-09-2020-0103

المؤلفون: Mihai Dan MUREȘAN, Attila Szora TAMAȘ

المصدر: Finanţe: Provocările viitorului, Vol 1, Iss 23, Pp 142-150 (2021)

مصطلحات موضوعية: abuse of rights, gaar, legal framework, accounting documents, tax code, Finance, HG1-9999

وصف الملف: electronic resource

Relation: http://www.financejournal.ro/fisiere/revista/77421048914_Muresan_Tamas%20EN.pdf; https://doaj.org/toc/1583-3712

URL الوصول: https://doaj.org/article/28b3f29185364ab6b912a7c7139aaff4

المؤلفون: Chujitarom, Wannaporn^Aff17, Piriyasurawong, Pallop^Aff18

المساهمون: Kacprzyk, Janusz, Series Editor^Aff1, Pal, Nikhil R., Advisory Editor^Aff2, Bello Perez, Rafael, Advisory Editor^Aff3, Corchado, Emilio S., Advisory Editor^Aff4, Hagras, Hani, Advisory Editor^Aff5, Kóczy, László T., Advisory Editor^Aff6, Kreinovich, Vladik, Advisory Editor^Aff7, Lin, Chin-Teng, Advisory Editor^Aff8, Lu, Jie, Advisory Editor^Aff9, Melin, Patricia, Advisory Editor^Aff10, Nedjah, Nadia, Advisory Editor^Aff11, Nguyen, Ngoc Thanh, Advisory Editor^Aff12, Wang, Jun, Advisory Editor^Aff13, Auer, Michael E., editor^Aff14, Hortsch, Hanno, editor^Aff15, Sethakul, Panarit, editor^Aff16

المصدر: The Impact of the 4th Industrial Revolution on Engineering Education : Proceedings of the 22nd International Conference on Interactive Collaborative Learning (ICL2019) – Volume 1. 1134:91-100

المؤلفون: Kleist, David, 1974

المصدر: Nordic Tax Journal. 2023(1):50-59

مصطلحات موضوعية: Law (excluding Law and Society), Juridik (exklusive juridik och samhälle), General Anti-Avoidance Rule (GAAR), Anti-Tax Avoidance Directive (ATAD), EU law compatibility, harmonious interpretation

URL الوصول: https://gup.ub.gu.se/publication/326109

المؤلفون: Radić Irena

المصدر: Zbornik Radova Pravnog Fakulteta u Nišu, Vol 60, Iss 92, Pp 227-258 (2021)

مصطلحات موضوعية: tax avoidance, tax evasion, general anti-avoidance rule (gaar), automatic exchange of tax information, harmonization of direct taxes, befit, globe, Law

وصف الملف: electronic resource

Relation: https://scindeks-clanci.ceon.rs/data/pdf/0350-8501/2021/0350-85012192227R.pdf; https://doaj.org/toc/0350-8501; https://doaj.org/toc/2560-3116

URL الوصول: https://doaj.org/article/90e47e614e0f49b591cfe56a239f5077

المؤلفون: Croneberg, Richard

مصطلحات موضوعية: Skatteflykt, Komparativ rätt, Skatteflyktslagen, realitetsgrundsætning, skatteflyktsdirektivet, ATAD, EU-rätt, Skatterätt, Skatterättslig tolkning, Missbruk, GAAR, generella skatteflyktsregler, ligningsloven § 3, skatteplanering, aggressiv skatteplanering, Tax avoidance, Abuse, Comparative law, Tax Law, EU law, Samhällsvetenskap, Juridik, Social Sciences, Law

وصف الملف: electronic

URL الوصول: https://lup.lub.lu.se/record/74f68c76-aa3a-40e2-a2fd-2aa4611e5099
https://portal.research.lu.se/files/99200324/R_Croneberg_Att_motverka_skatteflykt_Open_Access_.pdf

المؤلفون: Mikołaj Kondej, Jakub Pietrusiewicz

المصدر: Ruch Prawniczy, Ekonomiczny i Socjologiczny, Vol 83, Iss 4 (2021)

مصطلحات موضوعية: Klauzula przeciwko unikaniu opodatkowania, GAAR, decyzja konstytutywna, decyzja deklaratoryjna, postępowanie podatkowe, uznaniowość, Law, Social Sciences

وصف الملف: electronic resource

Relation: https://pressto.amu.edu.pl/index.php/rpeis/article/view/27363; https://doaj.org/toc/0035-9629; https://doaj.org/toc/2543-9170

URL الوصول: https://doaj.org/article/3aee9732157b42b094db5a2c5da72161

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