Kessler, Wolfgang; Eicke, Rolf - Universität <Freiburg, Breisgau> / Lehrstuhl für … - 2008
It is more than just a rule. A statutory general antiabuserule is a statement — a statement of tax jurisdictions,whether the lawmaker or the judges are primarilyin charge of targeting the cases that lack bothsubstance and business reasons. Most countries in continentalEurope incorporated a...