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  • Valderrama, Irma Mosquera; Mazz, Addy; Schoueri, Luis Eduardo; Quinones, Natalia; West, Craig; Pistone, Pasquale; Zimmer, Frederik (Journal article / Tidsskriftartikkel / PublishedVersion; Peer reviewed, 2018)
    The aim of this article is twofold. The first aim is to provide a comparative overview of the domestic anti-avoidance rules with specific reference to Brazil, Colombia, South Africa and Uruguay to evaluate the application ...