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The General Anti-Avoidance Rule of the EU Anti-Tax Avoidance Directive (ATAD GAAR): Interpretation and Implementation

Crossref DOI link: https://doi.org/10.1007/978-3-031-87012-5_9

Published Online: 2025-05-20

Published Print: 2025

Update policy: https://doi.org/10.1007/springer_crossmark_policy

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