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Statutory General Anti-Avoidance Rules of Income Tax Law and Comparable Judicial Rules of the Common Law and the Civil Law

Prebble QC, John - 2015

This paper comprises a transcript of the oral addresses and discussion at a colloquium that compared the general anti-avoidance rule of income tax law with the civil law doctrine of Rechtsmissbrauch (abuse of law) and similar doctrines in eight jurisdictions: Germany, Croatia, New Zealand,...

Persistent link: https://www.econbiz.de/10013037036

Formula apportionment : factor allocation and tax avoidance

Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015

This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...

Persistent link: https://www.econbiz.de/10011401184

Legal Pluralisms, Legal Border Zones : Shar'ia Law and Trans-Jurisdictional Migration in the United Kingdom

Benson, K. - 2013

The Shar’ia councils began as an informally operated arena for mediating and resolving familial disputes in accordance with Shar'ia law. This changed in 2008, when an application of the 1996 Arbitration Act allowed the Shar’ia councils’ decisions to become legally binding. In this paper, I...

Persistent link: https://www.econbiz.de/10014162368

Legal Mirrors of Entrepreneurship

Eyal-Cohen, Mirit - 2014

Small businesses are regarded the engine of the economy. But just what is a "small" business? Depending on where one looks in the law, the definitions vary and they differ from one section to another. Unfortunately, what these various size classifications fail to assess, are the policy...

Persistent link: https://www.econbiz.de/10013062304

Taxes Versus Legal Rules as Instruments for Equity : A More Equitable View

Sanchirico, Chris William - 2000

Most formal law and economic analysis evaluates legal rules solely on the basis of "efficiency." The prevailing justification for this focus is that -- as a matter of economic theory -- "equity" goals are best accomplished through the income tax, rather than the legal system. In opposition to...

Persistent link: https://www.econbiz.de/10014074307

Challenges for Free Access to Law in a Multi-Jurisdictional Developing Country : Building the Legal Information Institute of India

Greenleaf, Graham; Vivekanandan; Chung, Philip; … - 2018

India involves more complex technical and organizational issues than is the case for most other countries. This is because … of the complexity of India’s constitutional structure and resulting legal institutions, the value it places on democracy … of its citizens, its linguistic complexity, and its expanding market economy. Although India’s constitutional right of …

Persistent link: https://www.econbiz.de/10014174700

Praxis der Unternehmensnachfolge : Handbuch für die zivil- und steuerrechtliche Beratung

2004 - 3., überarb. und erw. Aufl.

Im Vorfeld einer Entscheidung des Bundesverfassungsgerichts zum Vorlagebeschluss des Bundesfinanzhofes vom 22. Mai 2002 zur Verfassungswidrigkeit der Erbschaftsteuer und einer u.U. daraus resultierenden Gesetzesänderung ist der Beratungsbedarf bei der Unternehmensnachfolge groß. Mit der...

Persistent link: https://www.econbiz.de/10002367654

Beratung der Freien Berufe : Recht und Steuern

Lindenau, Lars - 2008 - 1. Aufl.

Persistent link: https://www.econbiz.de/10014008830

Praxis der Unternehmensnachfolge : Handbuch für die zivil- und steuerrechtliche Beratung

2009 - 4., überarb. und erw. Aufl.

Persistent link: https://www.econbiz.de/10003895883

Beratung der Freien Berufe : Recht und Steuern

Lindenau, Lars (contributor); Spiller, Lars (contributor) - 2008

Freie Berufe beraten heißt, die rechtlichen und steuerlichen Besonderheiten der einzelnen Berufsstände kennen und verstehen. Das Werk - erläutert die Grundsatzfragen in Recht und Steuern, die für fast alle Berufsgruppen gelten, - untersucht die Besonderheiten bei Gewerbe- und Umsatzsteuer, -...

Persistent link: https://www.econbiz.de/10013516893