abuse of rights
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The concept abuse of rights represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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abuse of rights
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The concept abuse of rights represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- abuse of rights
87 Items that share the Concept abuse of rights
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- A Holding ApS v Federal Tax Administration : 2A.239/2005 /bie
- A critical review of the definition of tax avoidance in the case law of the European Court of Justice
- Abuse : has the Court of Appeal got it wrong?
- Abuse of law under EU Directives
- Abuse of rights : the effect of the doctrine on VAT planning
- Abuse of rights : the end of VAT planning?
- Abuse of rights, fiscal neutrality and VAT
- Abuso del diritto fiscale nell'ordinamento europeo
- Anti-abuse rules of general application
- Beneficiario efectivo : Análisis de la STJUE de 26 de febrero de 2019, asuntos acumulados C-115/16, C-118/16, C-119/16 y C-299/16
- Bescherming van Europese winstbelastingjurisdicties tegen misbruik
- Btw 50 jaar; over hoe het begon en waar het mogelijk heen gaat?
- CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
- CJEU - recent developments in direct taxation 2019
- CJEU decisions on tax avoidance and conduits : more questions than answers
- Case C-285/09, Criminal proceedings against R, in the presence of the Generalbundesanwalt beim Bundesgerichthof and the Finanzamt Karlsruhe-Durlach, judgment of the Court of Justice (Grand Chamber) of 7 December 2010, nyr. : the relationship between the principles of fraus omnia corrumpit and of the prohibition of abuse of rights in the case law of the European Court of Justice
- Comparative perspectives on revenue law : essays in honour of John Tiley
- Controlled foreign companies legislation and the abuse of law
- Court strives for balance on economic substance
- Danish dynamite : the 26 February 2019 CJEU judgments in the Danish beneficial ownership cases
- De Deense 'uiteindelijk gerechtigde'-arresten van het Hof van Justitie
- De Deense misbruikzaken en de deelnemingsvrijstelling : aanpassing geboden
- De vrije keuze van de minst belaste weg bekeken vanuit een Europeesrechtelijk perspectief
- Ein neuer Missbrauchsbegriff im deutschen Internationalen Steuerrecht?
- EuGH Report 2/06
- First Danish decisions on beneficial ownership following the ECJ decisions in the "Danish Cases"
- Halifax - a basis for optimism?
- Halifax - a little xtra help, please?
- Halifax plc and Others v Commissioners of Customs & Excise : the ECJ applies the abuse of rights doctrine in VAT cases
- Hinzurechnungsbesteuerung und DBA-Recht
- Il difficile equilibrio tra libertà di gestione e abuso di diritto nella giurisprudenza della Corte di Giustizia : il caso Part Service
- Il vantaggio fiscale come "scopo essenziale" rende l'operazione elusiva
- Influence of EU case law on the prohibition of international tax abuse in Swiss practice : critical remarks on the Federal Supreme Court Judgment 2C_354/2018 of 20 April 2020 and on its references to the "Danish cases" decided by the Court of the Justice of the European Union
- International tax avoidance using trusts : how can Cyprus facilitate this form of tax planning
- Interpretation of tax treaties and domestic general anti-avoidance rules - a sceptical look at the 2003 update to the OECD commentary
- Kampf gegen Steuergestaltungen in der Praxis : kein Abzug ausländischer Steuern bei missbräuchlicher Rechtsgestaltung : Anmerkungen zum Urteil des BFH v. 2.3.2016 - I R 73/14, IStR 2016, 634, zu Voraussetzungen und Folgen des Missbrauchsvorbehalts in der Rechtsprechung und seinem Verhältnis zum Abkommensrecht
- Keine KESt-Entlastung bei Durchlaufgesellschaften - neue richtungsweisende Entscheidungen des EuGH
- L'Europe au présent! Liber amicorum Melchior Wathelet
- Las reglas sobre precios de transferencia bajo el Derecho Europeo : reflexiones en torno a la jurisprudencia del TJUE
- Limiting benefit shopping : measures of four large EU member states to counter erosion of their dividend tax [part 2]
- Misbruik van recht in de Europese btw
- N Luxembourg 1 : CJEU finds directive benefits can be denied in abusive situations
- N Luxembourg 1 and others v Skatteministeriet : beneficial ownership and abuse of rights under the EU Interest and Royalties Directive
- Planning permission
- Preliminary judgements in the EU Beneficial Ownership cases
- Prohibition of abusive practices in European VAT : court aid to national legislations bugs?
- RBS Deutschland Holdings GmbH v HMRC : mind the gap
- Rechtsmissbrauch und Gemeinschaftsrecht im Lichte von Halifax und Cadbury Schweppes = Abuse of law and community law - in the light of Halifax and Cadbury Schweppes
- Rechtsmissbrauchsüberlegungen im Recht der direkten Steuern der Schweiz
- Svig og Misbrug : the Danish anti-abuse cases
- Swedish CFC taxation and the 'business purpose' concept
- T Danmark : a milestone CJEU decision on abuse of the Parent-Subsidiary Directive
- Tax abuse in Europe: the CJEU's N Luxembourg 1 and T Danmark judgments
- Tax abuse in European Union law : a theory
- Tax abusive behaviours in Italy - the "abuse of rights" doctrine
- Taxpayers' rights and responsibilities
- Tell me everything
- Terra Incognita : de impact van recente Unierechtelijke evoluties op de Belgische fiscale algemene antimisbruikbepalingen
- The CJEU's approach to the objectives of progressive turnover-based taxes : respect for the Member States' fiscal sovereignty or authorization for circumventing EU law?
- The Danish tax avoidance cases: new milestones in the Court's anti-abuse doctrine
- The ECJ's Danish Cases and the Spanish withholding tax exemption in respect of interest payments to EU lenders: some reflections and practical implications
- The ECJ's decisions in the Danish "beneficial ownership" cases : impact on the reaction to tax avoidance in the European Union
- The European Court of Justice's solution to aggressive VAT planning - further towards legal uncertainty?
- The Gibraltar loop
- The Halifax references : departure or arrival?
- The UK's corporate exit charge and the EC Treaty
- The abuse of rights in taxation : comparative approach between the United States and France
- The business purpose test and abuse of rights
- The improper use of tax treaties : with particular reference to the Netherlands and the United States
- The improper use of tax treaties by contracting states : tax treaty dodging
- The judicial application of anti-avoidance doctrines in Greece and its impact on international tax law
- The new Italian cooperative compliance regime
- The principle of prevention of (direct tax) abuse : scope and legal nature - remarks on the 3M Italia case
- The prohibition of abuse of rights after the ECJ Danish cases
- The relevant economic activity test and its impact on the international corporate tax policy framework
- The uncertain future of CFC regimes in the member states of the European Union - part I
- Thirty years of fiscal (in)coherence
- Thou shalt not peep at thy neighbour's wife : section 80A(c)(ii) of the Income Tax Act and the abuse of rights : [part one]
- Thou shalt not peep at thy neighbour's wife : section 80A(c)(ii) of the Income Tax Act and the abuse of rights : part two
- Toerekening royalty's aan rechthebbende onder rente- en royaltyrichtlijn
- Trends and developments in Swiss anti-treaty shopping legislation and treaty shoppng case law
- Trouble at t'Mill : Lower Mill Estate Ltd v HMRC
- VAT 'abuse of rights' : imposing limits
- VAT anti-avoidance post-Halifax
- VAT in the zero-sum market
- VAT planning : assessing the 'abuse of rights' risk
- Ziekenhuislease : de Hoge Raad houdt 'misbruik van BTW' buiten de operatiekamer!
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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/xTi7kn9LBpM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/xTi7kn9LBpM/">abuse of rights</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>
