Abuso del diritto ed elusione fiscale.

Door: Pistone, Pasquale.

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• ISBN: 9788813195984
• Uitgever: Padova : CEDAM, 1995. Paperback. xiv, 360 pp. 24 cm. (Il diritto tributario. Serie 1., 85). Italian text. Conditie: goed
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• Details: Conditie: goed. RECHT
• Extra informatie: - 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.
• € 35.00