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General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The Netherlands
Hemels, Sigrid - 2014
This paper discusses the Netherlands statutory General Anti Avoidance Rule (GAAR), richtige heffing and the GAAR which was developed in case law: fraus legis. It also discusses the relation with special anti avoidance rules and with tax treaties and EU law. Finally the paper discusses...
Persistent link: https://www.econbiz.de/10013052725
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Tax evasion and social information : an experiment in Belgium, France, and the Netherlands
Lefebvre, Mathieu; Pestieau, Pierre; Riedl, Arno; … - In: International tax and public finance 22 (2015) 3, pp. 401-425
Persistent link: https://www.econbiz.de/10011303691
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Tax secrecy and tax transparency : the relevance of confidentiality in tax law
Kristoffersson, Eleonor (ed.) - 2013
Persistent link: https://www.econbiz.de/10010237132
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Proof of intracommunity supply of goods : Achilles' heel of the VAT transitory regime
Vandendriessche, Piet - In: EC tax review 5 (1996) 1, pp. 33-38
Persistent link: https://www.econbiz.de/10001204554
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The principle of equality in European taxation
Meussen, Gerard Theodora Karel (ed.) - 1999 - 1. publ.
Persistent link: https://www.econbiz.de/10001387910
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Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law Country Report : Canada
Christians, Allison - 2013
Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...
Persistent link: https://www.econbiz.de/10013090158
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Is mediation the Panacea to the profusion of tax disputes?
Van Hout, Diana - In: World tax journal : WTJ 10 (2018) 1, pp. 43-97
Persistent link: https://www.econbiz.de/10012101967