Anti‑avoidance rules against international tax planning: A classification
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries. Building on this information and on previous classification efforts in the literature, a new classification of anti-avoidance strength is compiled. It takes into account five key dimensions of...
