The Resource Clarification of the relationship between CFC legislation and the general abuse doctrine

Clarification of the relationship between CFC legislation and the general abuse doctrine

Label
Clarification of the relationship between CFC legislation and the general abuse doctrine
Title
Clarification of the relationship between CFC legislation and the general abuse doctrine
Creator
Subject
Summary
This case note analyses two decisions of the Supreme Tax Court of 23 October 1991 and 10 June 1992 which shed light on whether general abuse provisions or CFC legislation take precedence. The decisions have implications for tax planning
Citation source
In: European taxation. - Amsterdam. - Vol. 33 (1993),
http://library.link/vocab/creatorName
Kraft, G
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • abuse of law
Label
Clarification of the relationship between CFC legislation and the general abuse doctrine
Instantiates
Publication
Label
Clarification of the relationship between CFC legislation and the general abuse doctrine
Publication

Library Locations

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