Vergiden kaçinmanin önlenmesi : ulusal ve uluslararasi vergi hukukunda alinan önlemler = Preventing tax avoidance : national and international tax law measures.

Door: Yalti, Billur (ed.).

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• ISBN: 9786053331445
• Uitgever: Istanbul : Beta, 2014. Paperback. viii,507 pp. (International tax law conference series, 2). Turkish & English text. Conditie: goed
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• Details: Conditie: goed. RECHT
• Extra informatie: - Compilation of papers presented at the Second International Tax Law Conference, which was held at Koc¸ University Law School in Istanbul on 3 November 2011. Topics include conceptual and constitutional limits of tax avoidance, general and special anti-avoidance rules in national legislation, and the practices of targeting tax avoidance in cross-border situations. Contributions in English : Defining tax avoidance / D. Gutmann ; p. 13-23 -- Status of efforts to affect the tax obligation under the constitutional principles on taxation / M. Akkaya ; p. 45-63 -- Abuse of law in Hungarian taxation / D. Deák ; p. 103-139 -- What is the being of Article 3, B, 1 of the Tax Procedural Law? / N. Saban ; p. 169-196 -- Special rules aimed at preventing tax avoidance in Turkish law / N. Bilici ; p. 217-235 -- Domestic general anti-avoidance clauses and tax treaties / A. Martín Jiménez ; p. 429-454; Anti-avoidance under the tax treaties : the Turkish practice in case of treaty shopping / B. Yalti ; p. 481-507.
• € 24.00