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Keywords: Anti‐abuse clauses
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Journal Articles
International Journal of Law and Management (2012) 54 (4): 274–283.
Published: 06 July 2012
...António Martins Purpose The purpose of this paper is the analysis of an anti‐abuse clause inserted in the Portuguese corporate income tax code (CITC) to deal with some forms of tax avoidance, and the degree of complexity that its practical application can induce for tax payers and tax authorities...
