Concepedia

Anti-avoidance Administration

Anti-Avoidance Administration is a regulatory framework within resource tax administration designed to identify, prevent, and counteract legal but non-genuine arrangements that exploit loopholes or ambiguities in tax provisions to achieve unintended tax benefits.

6

Publications

197

Citations

21

Authors

10

Institutions

Publications per year

2017–2026

2

Parents

Publications

6

The effect of the general anti-avoidance rule on corporate tax avoidance in China

Sidney Leung, Grant Richardson, Grantley Taylor · Journal of Contemporary Accounting & Economics · 2018 · 42 citations

, , +13

Cooperative regulation of anxiety and panic-related defensive behaviors in the rat periaqueductal grey matter by 5-HT <sub>1A</sub> and µ-receptors

Camila Marroni Roncon, Carla Biesdorf, Norberto Cysne Coimbra et al. · Journal of Psychopharmacology · 2013 · 42 citations · Full text

, , +17

Profit Shifting in a Globalized World

Dhammika Dharmapala · AEA Papers and Proceedings · 2019 · 36 citations

, , +17

Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions

Luc De Broe, Nathalie Goyette, Paul Martín et al. · Bulletin for international taxation · 2011 · 31 citations

, , +14

Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems

Ernesto Zangari · RePEc: Research Papers in Economics · 2014 · 26 citations

, , +13

1–5 of 6

Authors

21

  1. LD
    Luc De Broe

    KU Leuven, Belgium

    1 publications · 31 citations

    1

    h-index

  2. EZ
    Ernesto Zangari

    1 publications · 26 citations

    1

    h-index

  3. TN
    Thomas N. Chase

    National Institute of Neurological Disorders and Stroke, United States

    1 publications · 20 citations

    1

    h-index

  4. NC
    Norberto Cysne Coimbra

    Universidade de São Paulo, Brazil

    1 publications · 42 citations

    1

    h-index

  5. RR
    Roy Rohatgi

    1 publications · 31 citations

    1

    h-index

1–5 of 21

Institutions

10

  1. Bloomsburg University

    Bloomsburg, United States

    1 h-index

    4 publications

    80 citations

  2. Universidade Estadual de Maringá

    Maringá, Brazil

    1 h-index

    3 publications

    126 citations

  3. City University of Hong Kong

    Hong Kong, Hong Kong

    1 h-index

    1 publications

    42 citations

  4. Universidade de São Paulo

    São Paulo, Brazil

    1 h-index

    5 publications

    210 citations

  5. University of Chicago

    Chicago, United States

    1 h-index

    1 publications

    36 citations

  6. Macquarie University

    Sydney, Australia

    1 h-index

    1 publications

    42 citations

  7. Curtin University

    Perth, Australia

    1 h-index

    1 publications

    42 citations

  8. Instituto de Neurociências e Comportamento

    Ribeirão Preto, Brazil

    1 h-index

    5 publications

    210 citations

1–8 of 10

Venues

  1. Peptides

    1 publications · 20 citations

    1

    h-index

  2. AEA Papers and Proceedings

    1 publications · 36 citations

    1

    h-index

  3. 1

    h-index

  4. Journal of Psychopharmacology

    1 publications · 42 citations

    1

    h-index

  5. Bulletin for international taxation

    1 publications · 31 citations

    1

    h-index

1–5