Essays about: "Anti-avoidance legislation"

Found 4 essays containing the words Anti-avoidance legislation.

  1. 1. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Aleksei Shcherbakov; [2020]
    Keywords : Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

    Abstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE

  3. 2. Applicability of domestic anti-avoidance legislation in relation to tax treaty commitments - A case study placing Swedish law in an international doctrinal framework

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Anna Sandin; [2013]
    Keywords : Double tax treaty; Domestic law; GAAR; International doctrine; Anti-avoidance legislation; Treaty-abuse; Law and Political Science; Business and Economics; Social Sciences;

    Abstract : The present paper is an analysis of Swedish law, as expressed obiter dictum in the Supreme Administrative Court decision of HFD 2012 ref. 20, regarding applicability of Swedish general anti avoidance rules in relation to tax treaty commitments. The purpose of the paper is to put Swedish law, as envisaged by HFD 2012 ref. READ MORE

  4. 3. A Battle against Regulatory Arbitrage in the Delusive Fringes of Article 49? – The Current State of Law in Terms of Abuse of Right to Establishment for Legal Persons

    University essay from Lunds universitet/Juridiska institutionen

    Author : Gabriel Zsiga; [2011]
    Keywords : EU law; Law and Political Science;

    Abstract : Genom sitt beslut i målet Centros, öppnade EU-domstolen för en bred användning av etableringsfriheten för juridiska personer. I huvudsak konstaterar domen att det finns situationer där etableringsfriheten kan åberopas för att kringgå nationell lagstiftning. READ MORE

  5. 4. Treaty shopping

    University essay from Lunds universitet/Juridiska institutionen

    Author : Andreas Nyberg; [2002]
    Keywords : Skatterätt; Law and Political Science;

    Abstract : The expression treaty shopping is of American origin and it is closely related to the term forum shopping, a term used in U.S. civil procedure. Forum shopping describes a behaviour by which a party in a court case tries to ''shop'' into a jurisdiction or circuit where he expects a more favourable decision to be given. READ MORE