Статті в журналах з теми "Anti-Avoidance Law"
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Trotter, Paul D. "Canada's general anti-avoidance rule." Intertax 17, Issue 5 (May 1, 1989): 180–84. http://dx.doi.org/10.54648/taxi1989041.
Повний текст джерелаMoerman, Sébastien. "The French Anti-avoidance Legislation." Intertax 27, Issue 2 (February 1, 1999): 50–63. http://dx.doi.org/10.54648/taxi1999010.
Повний текст джерелаde la Feria, Rita. "Harmonizing Anti-Tax Avoidance Rules." EC Tax Review 26, Issue 3 (May 1, 2017): 110–11. http://dx.doi.org/10.54648/ecta2017012.
Повний текст джерелаOliver, J. David B. "Anti-avoidance Measures and the Rule of Law." Intertax 25, Issue 12 (December 1, 1997): 414. http://dx.doi.org/10.54648/taxi1997080.
Повний текст джерелаAlarie, Benjamin. "Ahead by a Century: Tim Edgar, Machine-Learning, and the Future of Anti-Avoidance." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 613–29. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.alarie.
Повний текст джерелаRadić, Irena. "Countering unacceptable tax avoidance through general anti-avoidance rule in EU tax law." Zbornik radova Pravnog fakulteta Nis 60, no. 92 (2021): 227–58. http://dx.doi.org/10.5937/zrpfn0-29165.
Повний текст джерелаPodshivalova, Daria. "Country Note: Combating Tax Avoidance In Russia: Historical Perspective And Current Trends." Intertax 49, Issue 1 (January 1, 2021): 82–96. http://dx.doi.org/10.54648/taxi2021008.
Повний текст джерелаSchönfeld, Jens. "CFC Rules and Anti-Tax Avoidance Directive." EC Tax Review 26, Issue 3 (May 1, 2017): 145–52. http://dx.doi.org/10.54648/ecta2017016.
Повний текст джерелаPerera, Gasdon C. "Anti-avoidance Legislation in the Eastern Caribbean." Intertax 21, Issue 11 (November 1, 1993): 562–66. http://dx.doi.org/10.54648/taxi1993069.
Повний текст джерелаMoreno, Andrés Báez. "How Do ‘The Old’ and ‘The New’ Live Together? the Principal Purpose Test and Other Anti-avoidance Instruments in Tax Treaties." Intertax 49, Issue 10 (October 1, 2021): 771–85. http://dx.doi.org/10.54648/taxi2021079.
Повний текст джерелаZielke, Rainer. "Anti-avoidance Legislation of Mayor EC Member Countries with Reference to the 2014 Corporate Income Tax Burden in the Thirty-Four OECD Member Countries: Germany, France, United Kingdom, and Italy Comp." EC Tax Review 23, Issue 2 (March 1, 2014): 102–15. http://dx.doi.org/10.54648/ecta2014011.
Повний текст джерелаÖner, Cihat. "Comparative Analysis of the General Anti-Abuse Rule of the Anti-Tax Avoidance Directive: An Effective Tool to Tackle Tax Avoidance?" EC Tax Review 29, Issue 1 (March 1, 2020): 38–52. http://dx.doi.org/10.54648/ecta2020005.
Повний текст джерелаNogina, Oksana A., and Sergey V. Ovsyannikov. "Protecting the legitimate expectations of the taxpayer in the context of the operation and application of anti-avoidance rules: Balancing private and public interests." Vestnik of Saint Petersburg University. Law 13, no. 1 (2022): 83–106. http://dx.doi.org/10.21638/spbu14.2022.105.
Повний текст джерелаTasalov, К. A., S. G. Sokolova, and D. M. Osina. "Countering the corporate tax avoidance in the Court of Justice of the European Union practice." Law Enforcement Review 5, no. 3 (October 2, 2021): 178–94. http://dx.doi.org/10.52468/2542-1514.2021.5(3).178-194.
Повний текст джерелаChand, Vikram. "The Interaction of the Principal Purpose Test (and the Guiding Principle) with Treaty and Domestic Anti-Avoidance Rules." Intertax 46, Issue 2 (February 1, 2018): 115–23. http://dx.doi.org/10.54648/taxi2018013.
Повний текст джерелаAramayo, Silvia Velarde. "A Common GAAR to Protect the Harmonized Corporate Tax Base: More Chaos in the Labyrinth." EC Tax Review 25, Issue 1 (February 1, 2016): 4–17. http://dx.doi.org/10.54648/ecta2016002.
Повний текст джерелаLuja, Raymond H. C. "Anti-tax-avoidance Rules and Fiscal Trade Incentives." Intertax 28, Issue 6/7 (July 1, 2000): 226–40. http://dx.doi.org/10.54648/268336.
Повний текст джерелаKawada, Go. "An outline of Japanese anti-tax avoidance provisions." Intertax 17, Issue 8/9 (August 1, 1989): 361–63. http://dx.doi.org/10.54648/taxi1989071.
Повний текст джерелаAsllani, Shkumbin. "Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law." European Journal of Multidisciplinary Studies 6, no. 2 (June 10, 2017): 312. http://dx.doi.org/10.26417/ejms.v6i2.p312-316.
Повний текст джерелаMastellone, Carlo. "New Italian Anti-Avoidance Measures: Tax Havens Black-Listed." European Business Law Review 3, Issue 7 (July 1, 1992): 216–17. http://dx.doi.org/10.54648/eulr1992062.
Повний текст джерелаPantazopoulos, Petros, and Katerina Kalampaliki. "The Impact of the Transposition of the ATAD on the Greek Tax System." Intertax 48, Issue 2 (February 1, 2020): 233–49. http://dx.doi.org/10.54648/taxi2020019.
Повний текст джерелаKuzniacki, Blazej. "Poland’s Implementation of EU GAAR Compromises Constitutional and EU Principles." Intertax 49, Issue 3 (March 1, 2021): 237–53. http://dx.doi.org/10.54648/taxi2021022.
Повний текст джерелаDurán Rojo, Luis, and Paul Nina Nina. "The Use of Paragraphs 1.119 to 1.128 of the 2017 OECD Transfer Pricing Guidelines for the Application of Transfer Pricing Rules." Intertax 48, Issue 6/7 (June 1, 2020): 616–23. http://dx.doi.org/10.54648/taxi2020056.
Повний текст джерелаNavarro, Aitor, and Leopoldo Parada. "The Proposal for an EU Anti-avoidance Directive: Some Preliminary Thoughts." EC Tax Review 25, Issue 3 (June 1, 2016): 117–31. http://dx.doi.org/10.54648/ecta2016013.
Повний текст джерелаPantazatou, Katerina. "Critical Review of the ATAD Implementation: The Implementation of the ATAD in Luxembourg." Intertax 50, Issue 1 (January 1, 2022): 56–65. http://dx.doi.org/10.54648/taxi2022005.
Повний текст джерелаBeebeejaun, Ambareen. "The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995." International Journal of Law and Management 60, no. 5 (September 10, 2018): 1223–32. http://dx.doi.org/10.1108/ijlma-07-2017-0174.
Повний текст джерела何, 江烨. "Rethinking and Reconstruction of General Anti-Avoidance Rules of Tax Law." Dispute Settlement 08, no. 01 (2022): 36–41. http://dx.doi.org/10.12677/ds.2022.81006.
Повний текст джерела何, 江烨. "Rethinking and Reconstruction of General Anti-Avoidance Rules of Tax Law." Dispute Settlement 08, no. 01 (2022): 36–41. http://dx.doi.org/10.12677/ds.2022.81004.
Повний текст джерелаZielke, Rainer. "Anti-avoidance Legislation of Mayor German Language Countries with Reference to the 2014 Corporate Income Tax Burden of the Thirty-Four OECD Member Countries: Germany, Switzerland and Austria Compared." Intertax 42, Issue 8/9 (August 1, 2014): 558–76. http://dx.doi.org/10.54648/taxi2014051.
Повний текст джерелаKnöller, Claus-Peter. "The Efficacy of Thin Capitalization Rules and Their Barriers: An Analysis from the UK and German Perspective." Intertax 39, Issue 6/7 (June 1, 2011): 317–36. http://dx.doi.org/10.54648/taxi2011037.
Повний текст джерелаde Charette, Diane. "The Anti-Tax Avoidance Directive General Anti-Abuse Rule: A Legal Basis for a Duty on Member States to Fight Tax Abuse in EU Corporate Direct Tax Law." EC Tax Review 28, Issue 4 (August 1, 2019): 176–82. http://dx.doi.org/10.54648/ecta2019021.
Повний текст джерелаvan Os, Pieter. "Interest Limitation under the Adopted Anti-Tax Avoidance Directive and Proportionality." EC Tax Review 25, Issue 4 (August 1, 2016): 184–98. http://dx.doi.org/10.54648/ecta2016020.
Повний текст джерелаZalasinski, Adam. "Proportionality of Anti-Avoidance and Anti-Abuse Measures in the ECJ’s Direct Tax Case Law." Intertax 35, Issue 5 (May 1, 2007): 310–21. http://dx.doi.org/10.54648/taxi2007035.
Повний текст джерелаCimino, Filippo Alessandro. "Tax Avoidance and Non-proportional Demergers." Intertax 39, Issue 11 (November 1, 2011): 543–46. http://dx.doi.org/10.54648/taxi2011056.
Повний текст джерелаVinnitskiy, D. V. "Russian Double Taxation Conventions: Investment Opportunities and Anti–avoidance Provisions." Intertax 36, Issue 10 (October 1, 2008): 450–54. http://dx.doi.org/10.54648/taxi2008065.
Повний текст джерелаDourado, Ana Paula. "The EU Anti Tax Avoidance Package: Moving Ahead of BEPS?" Intertax 44, Issue 6/7 (June 1, 2016): 440–46. http://dx.doi.org/10.54648/taxi2016036.
Повний текст джерелаGonzález, Saturnina Moreno. "Critical Review of the ATAD Implementation: Implementation of the EU ATAD in Spain: Outstanding Issues of a Partial Transposion." Intertax 49, Issue 12 (December 1, 2021): 995–1012. http://dx.doi.org/10.54648/taxi2021101.
Повний текст джерелаGeringer, Stefanie. "Article: The EU’s Uncoordinated Approach to Tax Avoidance and Tax Abuse in Relation to ‘Uncooperative’ Tax Jurisdictions." Intertax 50, Issue 3 (March 1, 2022): 205–17. http://dx.doi.org/10.54648/taxi2022020.
Повний текст джерелаRolim, João Dácio. "The General Anti-Avoidance Rule: Its Expanding Role in International Taxation." Intertax 44, Issue 11 (November 1, 2016): 815–22. http://dx.doi.org/10.54648/taxi2016074.
Повний текст джерелаTanto, Viola. "Abuse of Law Doctrine in Tax Law." European Journal of Social Science Education and Research 7, no. 3 (December 12, 2020): 156. http://dx.doi.org/10.26417/714qwq94w.
Повний текст джерелаIaia, Roberto. "Article 6 ATAD and ‘Non-genuineness’ of Arrangements." EC Tax Review 30, Issue 5/6 (December 1, 2021): 242–53. http://dx.doi.org/10.54648/ecta2021025.
Повний текст джерелаEgholm Elgaard, Karina Kim. "Lessons from New Zealand for EU VAT Grouping and Tax Avoidance Issues." Intertax 48, Issue 5 (May 1, 2020): 515–37. http://dx.doi.org/10.54648/taxi2020047.
Повний текст джерелаRuiz Almendral, Violeta. "Tax Avoidance and the European Court of Justice: What is at Stake for European General Anti-Avoidance Rules?" Intertax 33, Issue 12 (December 1, 2005): 562–83. http://dx.doi.org/10.54648/taxi2005091.
Повний текст джерелаGeringer, Stefanie. "Critical Review Of The ATAD Implementation: The Implementation of the ATAD by Austria." Intertax 50, Issue 4 (April 1, 2022): 356–66. http://dx.doi.org/10.54648/taxi2022031.
Повний текст джерелаChen, Shu-Chien. "PREDICTING THE ‘UNPREDICTABLE’ GENERAL ANTI-AVOIDANCE RULE (GAAR) IN EU TAX LAW." InterEULawEast: Journal for the International and European Law, Economics and Market Integrations 5, no. 1 (June 2018): 91–120. http://dx.doi.org/10.22598/iele.2018.5.1.5.
Повний текст джерелаMiotto, Filippo Federico. "An Analysis of the Tax Convention between Luxembourg and the United Arab Emirates." Intertax 38, Issue 10 (October 1, 2010): 538–43. http://dx.doi.org/10.54648/taxi2010056.
Повний текст джерелаDemin, A. V., and A. Yu Molina. "Unjustified tax benefit: from the judicial doctrine to the anti-avoidance rule." Juridical Journal of Samara University 8, no. 4 (January 24, 2023): 37–45. http://dx.doi.org/10.18287/2542-047x-2022-8-4-37-45.
Повний текст джерелаSchmidt, Peter Koerver. "Corporate Taxation and the International Challenge." Nordic Tax Journal 2014, no. 2 (November 1, 2014): 113–31. http://dx.doi.org/10.1515/ntaxj-2014-0021.
Повний текст джерелаVan Braband, Pieter, Jan Vandenberghe, and Dina Scornos. "LOB Clauses and EU-Law Compatibility: A Debate Revived by BEPS?" EC Tax Review 24, Issue 3 (May 1, 2015): 132–43. http://dx.doi.org/10.54648/ecta2015014.
Повний текст джерелаŽunić Kovačević, Nataša, and Stjepan Gadžo. "Tax-related risks of mergers and acquisitions in Croatia." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 39, no. 4 (2019): 1731–47. http://dx.doi.org/10.30925/zpfsr.39.4.10.
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