The Resource A comparison of the US economic substance doctrine with Italy's new abuse of law rules : gravitation towards similar outcomes?

A comparison of the US economic substance doctrine with Italy's new abuse of law rules : gravitation towards similar outcomes?

Label
A comparison of the US economic substance doctrine with Italy's new abuse of law rules : gravitation towards similar outcomes?
Title
A comparison of the US economic substance doctrine with Italy's new abuse of law rules : gravitation towards similar outcomes?
Creator
Subject
Language
eng
Summary
This article compares the general anti-avoidance rules (GAARs) in Italy and the United States, considers whether the two GAARs are on convergent paths and suggests improvements that could be made to the US GAAR
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. ; p. 235-251
http://library.link/vocab/creatorName
Mazzoni, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • economic substance
  • abuse of law
  • GAAR
  • tax avoidance
  • tax evasion
  • aggressive tax planning
Label
A comparison of the US economic substance doctrine with Italy's new abuse of law rules : gravitation towards similar outcomes?
Instantiates
Publication
Label
A comparison of the US economic substance doctrine with Italy's new abuse of law rules : gravitation towards similar outcomes?
Publication

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      52.37366609999999 4.9336932
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