The Resource French anti-abuse international tax legislation : recent developments

French anti-abuse international tax legislation : recent developments

Label
French anti-abuse international tax legislation : recent developments
Title
French anti-abuse international tax legislation : recent developments
Creator
Subject
Language
eng
Summary
The author considers the aspects of the French anti-abuse tax legislation that have recently been amended to make these rules generally more in line with certain OECD standards and with a view to ensuring compatibility with tax treaties and EC law. The author also analyses recent decisions of the French tax courts that have given rise to significant developments and arguments that could be advanced by taxpayers to counter tax adjustments made by the French tax authorities
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
http://library.link/vocab/creatorName
Gouthière, B
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • CFC
  • tax haven
  • case law
  • abuse of law
Label
French anti-abuse international tax legislation : recent developments
Instantiates
Publication
Label
French anti-abuse international tax legislation : recent developments
Publication

Library Locations

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