The Resource "Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association

"Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association

Label
"Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association
Title
"Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association
Creator
Subject
Language
eng
Summary
Simulation and provisions and case law on tax avoidance. Moreover cases of treaty interpretation problems and sanctions on tax avoidance are described. The last parts describe differences between civil and fiscal law, different interpretation under foreign law and the regulation between tax avoidance rules and tax treaties
Citation source
In: Journal de droit fiscal. - Bruxelles. - Vol. 77 (2003),
http://library.link/vocab/creatorName
Garabedian, D
Geographic coverage
International
Language note
French
http://library.link/vocab/subjectName
  • anti-avoidance
  • treaty interpretation
Label
"Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association
Instantiates
Publication
Label
"Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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