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Dr. Markus Seiler, LL.M., LL.B.

Alle Produkte von Dr. LL.M., LL.B. Markus Seiler

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Blum | Seiler (Hrsg.)
Schriftenreihe IStR Band 101
Analysis of notion, roots und measures of treaty abuse
The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore ...

Schriftenreihe IStR Band 98
GAARS: the better insight into a country's tax system

In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a ...


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