The Resource Exploiting form in avoidance by international tax arbitrage : arguments towards a unifying hypothesis of taxation law

Exploiting form in avoidance by international tax arbitrage : arguments towards a unifying hypothesis of taxation law

Label
Exploiting form in avoidance by international tax arbitrage : arguments towards a unifying hypothesis of taxation law
Title
Exploiting form in avoidance by international tax arbitrage : arguments towards a unifying hypothesis of taxation law
Creator
Subject
Language
eng
Summary
This article, which is based on the inaugural address given at the IBFD Tax Lecture Series in Beijing, China, examines the basic foundations and nature of income tax law before going on to offer a unifying theory of taxation law
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 17 (2011),
http://library.link/vocab/creatorName
Prebble, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • tax arbitrage
  • transfer pricing
Label
Exploiting form in avoidance by international tax arbitrage : arguments towards a unifying hypothesis of taxation law
Instantiates
Publication
Label
Exploiting form in avoidance by international tax arbitrage : arguments towards a unifying hypothesis of taxation law
Publication

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