Mary Cowx

University of Missouri at Columbia - School of Accountancy

College of Business

Columbia, MO 65211

United States

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The General Anti-Avoidance Rule

Number of pages: 68 Posted: 22 Nov 2019 Last Revised: 17 Nov 2020
Mary Cowx and Jon N. Kerr
University of Missouri at Columbia - School of Accountancy and Ohio State University (OSU) - Department of Accounting & Management Information Systems
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Abstract:

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general anti-avoidance rule, GAAR, tax avoidance, tax policy, international