The Resource Fictitious tax credits and abuse of law
Fictitious tax credits and abuse of law
Resource Information
The item Fictitious tax credits and abuse of law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Fictitious tax credits and abuse of law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The tax administration alleges that certain investment funds abuse the tax credit adjustment mechanism it created. This note describes the disputed practice and discusses the validity of the abuse-of-law charges levelled by the tax administration
- Label
- Fictitious tax credits and abuse of law
- Title
- Fictitious tax credits and abuse of law
- Summary
- The tax administration alleges that certain investment funds abuse the tax credit adjustment mechanism it created. This note describes the disputed practice and discusses the validity of the abuse-of-law charges levelled by the tax administration
- Citation source
- In: European taxation. - Amsterdam. - Vol. 31 (1991),
- http://library.link/vocab/creatorName
- Lambert, T
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- abuse of law
- investment fund
- tax authorities
- Label
- Fictitious tax credits and abuse of law
- Label
- Fictitious tax credits and abuse of law
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/portal/Fictitious-tax-credits-and-abuse-of-law/kWsYg2UI_U8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Fictitious-tax-credits-and-abuse-of-law/kWsYg2UI_U8/">Fictitious tax credits and abuse of law</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Fictitious tax credits and abuse of law
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/portal/Fictitious-tax-credits-and-abuse-of-law/kWsYg2UI_U8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Fictitious-tax-credits-and-abuse-of-law/kWsYg2UI_U8/">Fictitious tax credits and abuse of law</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
