Procedural Aspects of the General Anti-Avoidance Rule. Comparative Analysis of the Cases of Chile and Spain
نویسندگان
چکیده
Tax avoidance is a matter of worldwide concern, since it produces effects that impinge the proper functioning any tax system. One strategies for fighting against establishment general anti-avoidance rule (GAAR). This work aimed at comparatively analyzing procedural aspects Chilean GAAR and Spanish GAAR, based on similarities between their regulations, in order to benefit from experience legislation, with achievements shortcomings, complex legal activity will entail application Chile.
منابع مشابه
the analysis of the role of the speech acts theory in translating and dubbing hollywood films
از محوری ترین اثراتی که یک فیلم سینمایی ایجاد می کند دیالوگ هایی است که هنرپیش گان فیلم میگویند. به زعم یک فیلم ساز, یک شیوه متأثر نمودن مخاطب از اثر منظوره نیروی گفتارهای گوینده, مثل نیروی عاطفی, ترس آور, غم انگیز, هیجان انگیز و غیره, است. این مطالعه به بررسی این مسأله مبادرت کرده است که آیا نیروی فراگفتاری هنرپیش گان به مثابه ی اعمال گفتاری در پنج فیلم هالیوودی در نسخه های دوبله شده باز تولید...
15 صفحه اولcomparative analysis of the use of hedges & emphatics in english and persian academic research articles of sociology & psychology
چکیده ندارد.
15 صفحه اولa comparative pragmatic analysis of the speech act of “disagreement” across english and persian
the speech act of disagreement has been one of the speech acts that has received the least attention in the field of pragmatics. this study investigates the ways power relations, social distance, formality of the context, gender, and language proficiency (for efl learners) influence disagreement and politeness strategies. the participants of the study were 200 male and female native persian s...
15 صفحه اولa comparative analysis of the marginal microleakages of two pit and fissure sealans, conseal-f and conseal clear
چکیده ندارد.
15 صفحه اولa comparative move analysis of the introduction sections of ma theses by iranian and native post-graduate students
since esp received universal attention to smooth the path for academic studies and productions, a great deal of research and studies have been directed towards this area. swales’ (1990) model of ra introduction move analysis has served a pioneering role of guiding many relevant studies and has proven to be productive in terms of helpful guidelines that are the outcome of voluminous productions ...
15 صفحه اولذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Latin american legal studies
سال: 2023
ISSN: ['0719-9104', '0719-9112']
DOI: https://doi.org/10.15691/0719-9112vol11n1a5