The Resource Judicial responses to tax avoidance

Judicial responses to tax avoidance

Label
Judicial responses to tax avoidance
Title
Judicial responses to tax avoidance
Creator
Subject
Summary
The author alyses judge-made anti-avoidance law in the UK and concludes that it fits uneasily in a legal culture which places heavy emphasis on fidelity to the language of statutes
Citation source
In: European taxation. - Amsterdam. - Vol. 35 (1995), no. 1 ; p. 2-13
http://library.link/vocab/creatorName
Ward, J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • tax avoidance
  • sham transaction
  • Ramsay principle
  • agency
  • case law
Label
Judicial responses to tax avoidance
Publication

Library Locations

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