Zobrazeno 1 - 3
of 3
pro vyhledávání: '"General anti-abuse rules"'
Autor:
Hubmann, Silvia
In dieser Arbeit wird die Einarbeitung der Art. 6, 7 und Art. 8 der EU-Antimissbrauchsrichtlinie in geltendes österreichisches Recht analysiert. Art 6 ATAD wurde mit der innerstaatlichen Aktualisierung des § 22 BAO in nationales Recht implementiert
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_____10650::63105567791c2728d0abde001fa45c74
Based on a traditional legal dogmatic method, valid law is deduced with respect to general anti-abuse rules (GAARs) in Danish tax law. Accordingly, first it is discussed whether a court-developed general anti-avoidance doctrine can be considered to e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dris___00958::d0bc10802b9b75becb1f0ba49f4003cb
https://doi.org/10.2139/ssrn.3458843
https://doi.org/10.2139/ssrn.3458843
Based on a traditional legal dogmatic method, valid law is deduced with respect to general anti-abuse rules (GAARs) in Danish tax law. Accordingly, first it is discussed whether a court-developed general anti-avoidance doctrine can be considered to e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dris___00958::8cc446186d13c22f51c7363acc1c0c74
https://doi.org/10.2139/ssrn.3458843
https://doi.org/10.2139/ssrn.3458843