A General Anti-Avoidance Rule (GAAR) and the Rule of Law in Japan
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- Mihir A Desai & Dhammika Dharmapala, 2009.
"Corporate Tax Avoidance and Firm Value,"
The Review of Economics and Statistics, MIT Press, vol. 91(3), pages 537-546, August.
- Mihir A. Desai & Dhammika Dharmapala, 2005. "Corporate Tax Avoidance and Firm Value," NBER Working Papers 11241, National Bureau of Economic Research, Inc.
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More about this item
Keywords
Disallowance of tax avoidance; aggressive tax planning; GAAR; tax morality; cooperative compliance; tax corporate governance; BEPS; EU; limitative interpretation doctrine; Yahoo Japan/IDCF cases;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
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