Is tax fairness in Europe under siege? Spanish law and anti-avoidance provisions

Author (Person)	Garcia-Herrera, Cristina, Herrera, Pedro M.
Series Title	EC Tax Review
Series Details	Vol.13, No.2, 2004, p57-64
Publication Date	June 2004
ISSN	0928-2750
Content Type	Journal | Series | Blog
Source Link	Primary Source http://www.kluwerlawonline.com/index.php?area=Journals
Subject Categories	Taxation
Countries / Regions	Europe