The general anti-avoidance rule

Keyphrases

• Tax Avoidance 100%
• General Anti-avoidance Rules 100%
• Taxpayers 66%
• Firm-level 66%
• Taxation 33%
• Burden of Proof 33%
• Sectional Analysis 33%
• Avoidance Behavior 33%
• Difference-in-differences Design 33%
• Tax Benefits 33%
• Corporate Tax Avoidance 33%
• Multinational Firms 33%
• Enforcement Mechanisms 33%
• Economic Substance 33%
• Domestic Firms 33%
• Substance Types 33%
• Staggered Difference-in-differences 33%

Social Sciences

• Tax Avoidance 100%
• Taxation 25%
• Difference in Differences 25%
• Corporate Tax 25%
• Avoidance Behavior 25%
• Multinational Firm 25%

Economics, Econometrics and Finance

• Tax Avoidance 100%
• Taxation 25%
• Difference-In-Differences 25%
• Corporate Taxation 25%
• Multinational Firm 25%