TY - GEN TY - GEN T1 - GAARs - A Key Element of Tax Systems in the Post-BEPS World A1 - Michael Lang A2 - International Bureau of Fiscal Documentation A2 - Owens, Jeffrey A2 - Pistone, Pasquale A2 - Rust, Alexander A2 - Schuch, Josef A2 - Staringer, Claus LA - eng PB - IBFD YR - 2016 UL - https://kansalliskirjasto.finna.fi/Record/nelli06.3840000000349745 SN - 90-8722-358-7 SN - 90-8722-353-6 ER -