Juan Zornoza

Charles III University of Madrid

Professor

CL. de Madrid 126

Madrid, Madrid 28903

Spain

Learn more about SSRN Profiles

SCHOLARLY PAPERS

1

DOWNLOADS

333

TOTAL CITATIONS

0

Feedback

Scholarly Papers (1)

Sort by:

Actions:

View:
Selected
Original List
All Versions Hide All Versions
All Abstracts Hide All Abstracts

(Rank)

General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? Spanish Report.

Number of pages: 21 Posted: 06 Feb 2015

Juan Zornoza and Andrés Báez Moreno

Charles III University of Madrid and Max Planck Institute for Tax Law and Public Finance

Downloads 333 (225,014)

View PDF
Download

Abstract:

Feedback

All content on this site: Copyright © 2026 Elsevier Inc., its licensors, and contributors. All rights are reserved, including those for text and data mining, AI training, and similar technologies. For all open access content, the relevant licensing terms apply.

We use cookies to help provide and enhance our service and tailor content.

To learn more, visit .