Tax Avoidance Revisited : Exploring the Boundaries of Anti-Avoidance Rules in the EU-BEPS Context
| Year of publication: |
2016
|
|---|---|
| Authors: | Reimer, Ekkehart |
| Publisher: |
[2016]: [S.l.] : SSRN |
| Subject: | Steuervermeidung | Tax avoidance | Steuerrecht | Tax law | Steuerpolitik | Tax policy |
| Description of contents: |
The Paper examines German anti-avoidance rules along the lines of the 2016 EATLP questionnaire. The report pays particular attention to the German GAAR, as interpreted by domestic courts
|
| Extent: | 1 Online-Ressource (37 p) |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | In: National Reporter for the 2016 Annual Conference of the European Association of Tax Law Professors (EATLP) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 30, 2016 erstellt |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012992164