Tax abuse and EC law
Does the general application of the German Anti-abuse Rule under section 42 of the German General Tax Act to German participations in Irish IFSC subsidiaries infringe community law?
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| Veröffentlicht in: | EC tax review 1997-06, Vol.6 (2), p.86-101 |
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| Hauptverfasser: | , , |
| Format: | Artikel |
| Sprache: | eng |
| Online-Zugang: | Volltext |
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| Zusammenfassung: | Does the general application of the German Anti-abuse Rule under section 42 of the German General Tax Act to German participations in Irish IFSC subsidiaries infringe community law? |
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| ISSN: | 0928-2750 0928-2750 |
| DOI: | 10.54648/ECTA1997014 |