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Komamiya, Fumihiro's
Scholarly Papers
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Total Downloads
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Prebble, Zoƫ M. UBC Faculty of Law Prebble, John Victoria University of Wellington Komamiya, Fumihiro Niigata University
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30 Sep 09
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Last Revised:
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11 Jul 11
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107
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tax, general anti-avoidance rule, GAAR, avoidance, abus de droit, abuse of law, abuse of rights, substance, form, Japanese
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