The Resource Fictitious tax credits and abuse of law

Fictitious tax credits and abuse of law

Label
Fictitious tax credits and abuse of law
Title
Fictitious tax credits and abuse of law
Creator
Subject
Summary
The tax administration alleges that certain investment funds abuse the tax credit adjustment mechanism it created. This note describes the disputed practice and discusses the validity of the abuse-of-law charges levelled by the tax administration
Citation source
In: European taxation. - Amsterdam. - Vol. 31 (1991),
http://library.link/vocab/creatorName
Lambert, T
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • abuse of law
  • investment fund
  • tax authorities
Label
Fictitious tax credits and abuse of law
Instantiates
Publication
Label
Fictitious tax credits and abuse of law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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