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Now showing items 1-10
| Double reasonableness test (1) |
| General anti-abuse rule (1) |
| General anti-avoidance rule (GAAR) (1) |
| Judicial anti-avoidance doctrines (1) |
| Part IVA (1) |
| Predication test (1) |
| Substance over form (1) |
| Tax avoidance (1) |
| Tax avoidance scheme/arrangement (1) |
| Tax benefit (1) |
Now showing items 1-10