Work

General Anti-Avoidance Rule and Principal Purpose Test – New Era of Anti-Abuse Law

Year: 2025

Type: article

Source: Asia-Pacific tax bulletin

DOI: 10.59403/3skmm91

Author: P.V.S.S. Prasad

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W4414600906

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Cites: 9

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