TY - GEN T1 - GAARs :a key element of tax systems in the post-beps world / AU - Lang, Michael, VL - Volume 3 CN - K4464 ID - 1376313 KW - Transfer pricing KW - Tax evasion KW - Tax planning. KW - International business enterprises KW - Tax evasion SN - 9789087223533 TI - GAARs :a key element of tax systems in the post-beps world / LK - https://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=6176432 UR - https://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=6176432 ER -