GAARs - a key element of tax systems in the post-BEPS tax world - Lang, Michael, 1965-; Rust, Alexander, 1973-; Schuch, Josef, 1968-; Staringer, Claus, 1967-; Owens, Jeffrey, 1946-; Pistone, Pasquale, 1968- (European and international tax law and policy series,, 2016)