The Resource Abuse of tax law across Europe (part two)

Abuse of tax law across Europe (part two)

Label
Abuse of tax law across Europe (part two)
Title
Abuse of tax law across Europe (part two)
Creator
Subject
Language
eng
Summary
This two-part article analyses common features of the concept of 'abuse of tax law' in five countries: France, Germany, Italy, Spain, and the United Kingdom, and describes the theoretical and practical specificities of each domestic approach. The second part of this article, which apprehends the Italian, Spanish and British approaches, completes the first scan of the similarities and dissimilarities of the same concept, viewed through varied domestic prisms. For example, on the one hand, Italy, Spain and the UK all have a prior ruling procedure, and apply no specific penalty to abusive schemes - as France does for example. On the other hand however, their approaches differ on a certain number of topics: the obligation of disclosure is compulsory in some cases in the UK whereas there is no such obligation in Italy or in Spain
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 19 (2010),
http://library.link/vocab/creatorName
Monès, S. de
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • abuse of law
  • tax fraud
  • anti-avoidance
  • GAAR
  • penalties
  • procedural tax law
  • disclosure
Label
Abuse of tax law across Europe (part two)
Instantiates
Publication
Label
Abuse of tax law across Europe (part two)
Publication

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