GAARs and judicial anti-avoidance in Germany, the UK and the EU /
This book compares GAARs and judicial anti-avoidance approaches in Germany, the UK and the EU. It gives insight into the predominant legal traditions of the Western World, analyses case law and offers perspectives on tax law across jurisdictions. It reveals that there is no feature of tax law that p...
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| Format: | Book |
| Language: | English |
| Published: |
Wien :
Linde,
[2016]
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| Series: | Schriftenreihe zum internationalen Steuerrecht ;
Bd. 98 |
| Subjects: |