Publication details
Current discussion about the adoption of General Anti-Avoidance Rules (GAARs) in Kazakhstan
| Authors | |
|---|---|
| Year of publication | 2015 |
| Type | Article in Periodical |
| Magazine / Source | European Tax Studies Review |
| MU Faculty or unit | |
| Citation | |
| Web | Open access časopisu |
| Field | Law sciences |
| Keywords | GAAR;General Anti Avoidance Rule; Kazakhstan |
| Attached files | |
| Description | This paper deals with analyses of current discussion taking place in Kazakhstan in respect of introduction of General Anti Avoidance Rule. |