The Resource Taxation, tax avoidance and the rule of law

Taxation, tax avoidance and the rule of law

Label
Taxation, tax avoidance and the rule of law
Title
Taxation, tax avoidance and the rule of law
Creator
Subject
Language
eng
Summary
This article is based on a lecture presented at the 2010 official opening of the IBFD's office in China. The article begins with a historical development of the rule of law concept and goes on to provide a comparison between the Western and Asian concepts of the rule of law. The author also discusses the impact of the rule of law from a taxation perspective, in particular with regard to the interpretation of anti-avoidance rules
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 16 (2010),
http://library.link/vocab/creatorName
Vanistendael, F.J.G.M
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • GAAR
  • tax law
  • rule of law
Label
Taxation, tax avoidance and the rule of law
Instantiates
Publication
Label
Taxation, tax avoidance and the rule of law
Publication

Library Locations

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