The Resource Abuse of the law : contract provising for the collection of royalties by a Liechtenstein Ansalt set aside

Abuse of the law : contract provising for the collection of royalties by a Liechtenstein Ansalt set aside

Label
Abuse of the law : contract provising for the collection of royalties by a Liechtenstein Ansalt set aside
Title
Abuse of the law : contract provising for the collection of royalties by a Liechtenstein Ansalt set aside
Creator
Subject
Summary
The Supreme Administrative Court had to decide whether a contract between a French taxpayer and a Liechtenstein Anstalt was merely a legal construction designed to evade tax by consealing the transfer of income to Liechtenstein which normally would have been taxable in France
Citation source
In: European taxation. - Amsterdam. - Vol. 26 (1986),
http://library.link/vocab/creatorName
Sergiovanni, B.A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • royalties
  • abuse of law
Label
Abuse of the law : contract provising for the collection of royalties by a Liechtenstein Ansalt set aside
Instantiates
Publication
Label
Abuse of the law : contract provising for the collection of royalties by a Liechtenstein Ansalt set aside
Publication

Library Locations

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