The Resource Die Steuerumgehung : eine rechtsvergleichende und rechtstheoretische Analyse
Die Steuerumgehung : eine rechtsvergleichende und rechtstheoretische Analyse
Resource Information
The item Die Steuerumgehung : eine rechtsvergleichende und rechtstheoretische Analyse represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Die Steuerumgehung : eine rechtsvergleichende und rechtstheoretische Analyse represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The author looks at how the different legal systems in Germany, France, Britain and the USA handle the phenomenon of tax avoidance. Anti-avoidance mechanisms are interpreted as attempts to deal with cases in which the result of applying a legal rule is at odds with the rule's justification. The study develops a functional approach to general anti-avoidance instruments and makes suggestions for their institutional design
- Language
- eng
- Label
- Die Steuerumgehung : eine rechtsvergleichende und rechtstheoretische Analyse
- Title
- Die Steuerumgehung : eine rechtsvergleichende und rechtstheoretische Analyse
- Language
- eng
- Summary
- The author looks at how the different legal systems in Germany, France, Britain and the USA handle the phenomenon of tax avoidance. Anti-avoidance mechanisms are interpreted as attempts to deal with cases in which the result of applying a legal rule is at odds with the rule's justification. The study develops a functional approach to general anti-avoidance instruments and makes suggestions for their institutional design
- http://library.link/vocab/creatorName
- Osterloh-Konrad, C
- Geographic coverage
-
- North America
- European Union
- Europe
- Index
- no index present
- Language note
- German
- Literary form
- non fiction
- Series statement
- Veröffentlichungen zum Steuerrecht
- Series volume
- 7
- http://library.link/vocab/subjectName
-
- tax avoidance
- anti-avoidance
- GAAR
- sham transaction
- tax planning
- aggressive tax planning
- tax shelter
- economic substance
- Label
- Die Steuerumgehung : eine rechtsvergleichende und rechtstheoretische Analyse
- Extent
- XXXVIII, 786 p.
- Isbn
- 9783161561740
- Isbn Type
- (e-ISBN)
- Label
- Die Steuerumgehung : eine rechtsvergleichende und rechtstheoretische Analyse
- Extent
- XXXVIII, 786 p.
- Isbn
- 9783161561740
- Isbn Type
- (e-ISBN)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-Steuerumgehung--eine-rechtsvergleichende-und/sgJ_8ZiNzG8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Steuerumgehung--eine-rechtsvergleichende-und/sgJ_8ZiNzG8/">Die Steuerumgehung : eine rechtsvergleichende und rechtstheoretische Analyse</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-Steuerumgehung--eine-rechtsvergleichende-und/sgJ_8ZiNzG8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Steuerumgehung--eine-rechtsvergleichende-und/sgJ_8ZiNzG8/">Die Steuerumgehung : eine rechtsvergleichende und rechtstheoretische Analyse</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
