The Resource Transfer pricing disputes, abusive tax schemes and the protection of the European Convention on Human Rights against oppressive tax actions : the Yukos case

Transfer pricing disputes, abusive tax schemes and the protection of the European Convention on Human Rights against oppressive tax actions : the Yukos case

Label
Transfer pricing disputes, abusive tax schemes and the protection of the European Convention on Human Rights against oppressive tax actions : the Yukos case
Title
Transfer pricing disputes, abusive tax schemes and the protection of the European Convention on Human Rights against oppressive tax actions : the Yukos case
Creator
Subject
Language
eng
Summary
Following the global financial crisis, taxpayers are subject to more effective levels of taxation and fiscal oversight and tax procedures. The protection of the European Convention on Human Rights against oppressive fiscal actions, arbitrary and pseudo-confiscatory taxation should, however, not be underestimated, as is clearly demonstrated by the Yukos case
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013), no. 6 ; p. 283-294
http://library.link/vocab/creatorName
  • Calderón Carrero, J.M
  • Quintas Seara, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • ECHR case law
  • European Convention on Human Rights
  • transfer pricing
  • tax avoidance
Label
Transfer pricing disputes, abusive tax schemes and the protection of the European Convention on Human Rights against oppressive tax actions : the Yukos case
Instantiates
Publication
Label
Transfer pricing disputes, abusive tax schemes and the protection of the European Convention on Human Rights against oppressive tax actions : the Yukos case
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...