"Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association
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The work "Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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"Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association
Resource Information
The work "Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- "Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association
- Language
- eng
- Summary
- Simulation and provisions and case law on tax avoidance. Moreover cases of treaty interpretation problems and sanctions on tax avoidance are described. The last parts describe differences between civil and fiscal law, different interpretation under foreign law and the regulation between tax avoidance rules and tax treaties
- Citation source
- In: Journal de droit fiscal. - Bruxelles. - Vol. 77 (2003),
- Language note
- French
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/2ftPIekEUFw/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/2ftPIekEUFw/">"Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
