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IMF Tax Law Technical Note

From International Monetary Fund
International Monetary Fund, Washington, DC USA.
Contact information at EDIRC.

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16/2: Introducing an Advance Tax Ruling (ATR) Regime Downloads
Christophe J Waerzeggers and Cory Hillier
16/1: Introducing a General Anti-Avoidance Rule (GAAR); Ensuring That a GAAR Achieves Its Purpose Downloads
Christophe J Waerzeggers and Cory Hillier
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