Den skatteretlige omgåelsesklausul

Autor: Bundgaard, Jakob, Kjærsgaard, Louise Fjord, Tell, Michael

Publikováno v: Bundgaard, J, Kjærsgaard, L F & Tell, M 2021, Den skatteretlige omgåelsesklausul . 1 udg, Ex Tuto Publishing A/S .

Denne bog behandler misbrug og omgåelse i skatteretten med hovedvægten på den nye bestemmelse i ligningslovens § 3. Formålet er at undersøge de praktiske og juridiske implikationer for dansk og internationalt orienterede virksomheder.I bogen ta

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https://vbn.aau.dk/da/publications/813356fd-670e-4481-8716-09ac9b8e6967

The Preference of Debt over Equity for Tax Purposes

Autor: Bundgaard, Jakob, Tell, Michael

Publikováno v: Bundgaard, J & Tell, M 2020, The Preference of Debt over Equity for Tax Purposes . in Corporate Taxation, Group Debt Funding and Base Erosion : New Perspectives on the EU Anti-Tax Avoidance Directive . vol. 67, Kluwer Law International, Alphen aan den Rijn, EUCOTAX Series on European Taxation, pp. 15-31 . < https://corit-advisory.com/wp-content/uploads/2020/03/Bizioli-et-al_ESET-67_Chapter-2.pdf >

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https://vbn.aau.dk/da/publications/2961dc87-e35e-4db0-97f0-b4c6b180d68e

Status på omgåelsesklausulen i ligningslovens § 3

Autor: Bundgaard, Jakob, Tell, Michael, Kjærsgaard, Louise Fjord

Publikováno v: Bundgaard, J, Tell, M & Kjærsgaard, L F 2019, ' Status på omgåelsesklausulen i ligningslovens § 3 ', Skat Udland, nr. 10 . < https://corit-advisory.com/wp-content/uploads/2019/04/Status-p%C3%A5-omg%C3%A5elsesklausulen-i-ligningslovens-%C2%A7-3.pdf >

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https://vbn.aau.dk/da/publications/d8e72ed6-cbe2-43be-a57e-a7e8192b6376

When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?:Comments Based on Recent ECJ Decisions

Autor: Bundgaard, Jakob, Schmidt, Peter Koerver, Tell, Michael, Laursen, Anders Nørgaard, Aarup, Lars Bo

Publikováno v: Bundgaard, J, Schmidt, P K, Tell, M, Laursen, A N & Aarup, L B 2018, ' When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? Comments Based on Recent ECJ Decisions ', European Taxation, vol. 58, no. 4, pp. 130-139 .

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https://pure.au.dk/portal/da/publications/when-are-domestic-antiavoidance-rules-in-breach-of-primary-and-secondary-eu-law(13ba1b48-41bd-468f-b903-36d3b19871f0).html

La neutralità fiscale nel finanziamento d’impresa

Autor: Bundgaard, Jakob, Tell, Michael

Studi Tributari Europei, 2010: Finanziamento alle imprese e neutralità fiscale

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::03cd92a6ff13829ef5d2f39f6c90cf8f