Sham transactions and tax avoidance

Citation

Stewart, M 2017, 'Sham transactions and tax avoidance', in Nigar Hashimzade & Yuliya Epifantseva (ed.), The Routledge Companion to Tax Avoidance Research, Routledge Taylor & Francis Group, United States of America, New York, pp. 48-58.

Year

2017

Field of Research

  • Taxation Law

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