Analyse de la validité des opérations d'apport-cession de titres au regard de la répression sur le fondement de l'abus de droit.

It contains a summary of disputes concerning income tax measures that have arisen at the WTO since its establishment, with special attention to the protracted dispute between the EC and the US over the latter's FSC/ETI schemes.

Veraset ve intikal vergisi, servet vergileri içinde yer alan ve servet transferi üzerinden alýnan bir vergidir. Ülkemizde, toplam vergi gelirleri içinde çok düþük bir paya sahip olan veraset ve intikal vergisi, toplumsal iþleve sahip bir vergidir. Bu özelliði nedeniyle, verginin mali...

To date, a series of non-traditional schemes have proliferated in the area of tax law, challenging the widely accepted principles of tax legislation. Lump-sum or presumptive taxes, redemption fees or tax amnesty, corrective taxes (bank levies), or confiscatory taxes (e.g., banker bonuses) can...

Because policymakers may consider the state of the economy when setting taxes, endogeneity bias can arise in regression models that estimate relationships between economic variables and taxes. This paper quantifies the policy endogeneity bias and estimates the impact of R&D tax incentives on R&D...