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The Resource Abuso del diritto ed elusione fiscale

Abuso del diritto ed elusione fiscale

Label
Abuso del diritto ed elusione fiscale
Title
Abuso del diritto ed elusione fiscale
Creator
Subject
Summary
A comparative discussion of tax avoidance versus the abuse of law. The author also gives an overview of the anti-avoidance techniques adopted in various civil law and common law countries. Finally, the following issues are described, each from a German law perspective: the German legislator's approach to the problem of tax avoidance; the general anti-avoidance provision of German domestic law, and the case law on the general anti-avoidance provision
http://library.link/vocab/creatorName
Pistone, P
Geographic coverage
  • European Union
  • Europe
Language note
Italian
Series statement
Il diritto tributario
Series volume
Serie I, Vol. 85
http://library.link/vocab/subjectName
  • abuse of law
  • anti-avoidance
  • tax avoidance
  • tax evasion
  • GAAR
Label
Abuso del diritto ed elusione fiscale
Instantiates
Publication
Extent
XIV, 348 p.
Isbn
9788813195984
Label
Abuso del diritto ed elusione fiscale
Publication
Extent
XIV, 348 p.
Isbn
9788813195984

Library Locations

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