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- [1] The General Anti-Abuse Rule Proposed by the European CommissionINTERTAX, 2015, 43 (11): : 660 - 672Franz, Tobias
- [2] IRS settlement guidelines on subchapter K anti-abuse ruleJOURNAL OF TAXATION, 2000, 93 (01): : 64 - 64不详
- [3] Legal Engineering of the Anti-Abuse Rule in ATAD: Architecture of the Regression Tree ModelTALTECH JOURNAL OF EUROPEAN STUDIES, 2021, 11 (02): : 65 - 82Kunnapas, Kaido
- [4] Comparative Analysis of the General Anti-Abuse Rule of the Anti-Tax Avoidance Directive: An Effective Tool to Tackle Tax Avoidance?EC TAX REVIEW, 2020, 29 (01): : 38 - 52Oner, Cihat
- [5] 9TH CIRCUIT INVALIDATES ANTI-ABUSE RULE - IS REG-1.701-2 SIMILARLY FLAWEDJOURNAL OF TAXATION, 1995, 83 (06): : 380 - 381不详
- [6] The Anti-Tax Avoidance Directive General Anti-Abuse Rule: A Legal Basis for a Duty on Member States to Fight Tax Abuse in EU Corporate Direct Tax LawEC TAX REVIEW, 2019, 28 (04): : 176 - 182de Charette, Diane
- [7] The New Common Minimum Anti-Abuse Rule in the EU Parent-Subsidiary Directive: Background, Impact, Applicability, Purpose and EffectINTERTAX, 2016, 44 (02): : 98 - 129Weber, Dennis
- [8] The New De Minimis Anti-abuse Rule in the Parent-Subsidiary Directive: Validating EU Tax Competition and Corporate Tax Avoidance?INTERTAX, 2015, 43 (8-9): : 484 - 494Tavares, Romero J. S.Bogenschneider, Bret N.
- [9] Allocation of the Burden of Proof Under the Anti-Abuse Rule of the Parent-Subsidiary Directive According to the Most Recent ECJ Case LawEC TAX REVIEW, 2018, 27 (05): : 267 - 279Sano, Claudia
- [10] CARIPRAZINE, A D3-PREFERRING DOPAMINE D3/D2 RECEPTOR PARTIAL AGONIST ANTIPSYCHOTIC CANDIDATE DEMONSTRATES ANTI-ABUSE POTENTIAL IN RATSSCHIZOPHRENIA BULLETIN, 2011, 37 : 288 - 289Gyertyan, IstvanRoman, V.Saghy, K.Kiss, B.Szombathelyi, Z.