Essays about: "anti-avoidance"

Showing result 16 - 17 of 17 essays containing the word anti-avoidance.

  1. 16. 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

  3. 17. 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