Search
Now showing items 1-1 of 1
The GAAR of the ATAD: implications on taxpayer rights and access to the fundamental freedoms associated with lack of legal certainty
(Riga Graduate School of Law, 2020)
This contribution is a body of doctrinal research, which endeavours to establish whether the GAAR can be effective in both discouraging illegitimate tax avoidance and upholding the rule of law sufficiently to not undermine ...