Abuso del diritto ed elusione fiscale

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The item Abuso del diritto ed elusione fiscale represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: A comparative discussion of tax avoidance versus the abuse of law. The author also gives an overview of the anti-avoidance techniques adopted in various civil law and common law countries. Finally, the following issues are described, each from a German law perspective: the German legislator's approach to the problem of tax avoidance; the general anti-avoidance provision of German domestic law, and the case law on the general anti-avoidance provision

Work

Summary: A comparative discussion of tax avoidance versus the abuse of law. The author also gives an overview of the anti-avoidance techniques adopted in various civil law and common law countries. Finally, the following issues are described, each from a German law perspective: the German legislator's approach to the problem of tax avoidance; the general anti-avoidance provision of German domestic law, and the case law on the general anti-avoidance provision