The Resource Spirit of tax law and tax (non-)compliance : reflections on form and substance

Spirit of tax law and tax (non-)compliance : reflections on form and substance

Label
Spirit of tax law and tax (non-)compliance : reflections on form and substance
Title
Spirit of tax law and tax (non-)compliance : reflections on form and substance
Creator
Subject
Language
eng
Summary
In complying with their tax duties, multinationals need to align their conduct with both the letter and spirit of the law. The latter requires identifying legislative intent, which is challenging in a rapidly evolving business and tax environment that is increasingly globalized and digitalized. In addition, tax avoidance legislation is increasingly being employed against aspects of non-compliance with the spirit of the law. The need for clear legislative drafting arises, therefore, as a necessary guarantee to prevent abusive interpretations
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 1 ; p. 14-20
http://library.link/vocab/creatorName
Valente, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • substance over form
  • tax avoidance
  • tax compliance
  • GAAR
  • principal purpose test
Label
Spirit of tax law and tax (non-)compliance : reflections on form and substance
Instantiates
Publication
Label
Spirit of tax law and tax (non-)compliance : reflections on form and substance
Publication

Library Locations

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