The Resource Abuse of law : international aspects of recent case law

Abuse of law : international aspects of recent case law

Label
Abuse of law : international aspects of recent case law
Title
Abuse of law : international aspects of recent case law
Creator
Subject
Summary
The Dutch tax administration has 2 weapons at its disposal to combat tax avoidance, i.e. the "correct imposition" provision and the "fraus legis" doctrine which is based on case law. This note discusses how these instuments were applied in 2 cases decided in 1986
Citation source
In: European taxation. - Amsterdam. - Vol. 28 (1988),
http://library.link/vocab/creatorName
Brunschot, F.W.G.M. van
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • abuse of law
  • anti-avoidance
Label
Abuse of law : international aspects of recent case law
Instantiates
Publication
Label
Abuse of law : international aspects of recent case law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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