The Resource Des structures intra-communautaires à régime fiscal privilégié: la perspective française

Des structures intra-communautaires à régime fiscal privilégié: la perspective française

Label
Des structures intra-communautaires à régime fiscal privilégié: la perspective française
Title
Des structures intra-communautaires à régime fiscal privilégié: la perspective française
Title variation
Preferential tax structures within the EEC : the French perspective
Creator
Subject
Summary
The concept of a tax haven is often linked to tax fraud, bank secrecy and concealment from the tax authorities of the underlying transaction. As a result, the corresponding revenues are often taxed on the basis of anti-fraud and tax evasion provisions. Some industrialized countries have begun establishing attractive tax structures comparable in many ways to true tax havens. This analysis will be limited to a study of tax structures established in : Ireland (international financial services center, also referred to as the Dublin Docks financial zone) ; the Netherlands (the royalty companies) ; Belgium (the coordination centers)
Citation source
In: Revue de droit des affaires internationales/International business law journal. - Paris. - (1992),
http://library.link/vocab/creatorName
Mouthon, E
Geographic coverage
  • European Union
  • Europe
Language note
  • French
  • English
http://library.link/vocab/subjectName
  • tax structure
  • tax haven
  • coordination centre
Label
Des structures intra-communautaires à régime fiscal privilégié: la perspective française
Instantiates
Publication
Label
Des structures intra-communautaires à régime fiscal privilégié: la perspective française
Publication

Library Locations

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      52.3736660 4.9336932
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