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The book refers to the issue of the observed tendency -in international and EU level- of introducing general anti-avoidance rules (GAARs) in tax law, aiming at combatting tax avoidance and tax abuse. The study examines the core issues arising from the insertion of GAARs, SAARs (specific anti-avoidance rules) and TAARs (targeted anti-avoidance rules) in various tax systems, in view of their legal consequences, their interaction and interrelation and their effectiveness as per the aim of eliminating tax avoidance.
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