The Resource Tax abusive behaviours in Italy - the "abuse of rights" doctrine

Tax abusive behaviours in Italy - the "abuse of rights" doctrine

Label
Tax abusive behaviours in Italy - the "abuse of rights" doctrine
Title
Tax abusive behaviours in Italy - the "abuse of rights" doctrine
Creator
Subject
Language
eng
Summary
The recent criminal convictions of the former Italian Prime Minister for tax fraud and the designer duo Dolce & Gabbana for tax evasion, brings to fore the old debate around the dividing line between tax avoidance and tax evasion, and when this line is crossed warranting criminal conviction for tax abusive behaviour. This article explores this debate agains the questions of morality and ethics, making an interesting discussion in the realm of tax
Citation source
In: Tax planning international : European tax service. - London. - Vol. 15 (2013),
http://library.link/vocab/creatorName
Macioce, L.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax avoidance
  • tax evasion
  • tax fraud
  • illegal activity
  • GAAR
  • abuse of rights
Label
Tax abusive behaviours in Italy - the "abuse of rights" doctrine
Instantiates
Publication
Label
Tax abusive behaviours in Italy - the "abuse of rights" doctrine
Publication

Library Locations

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