The burden of proof in tax law: 2011 EATLP Congress, Uppsala, 2-3 June 2011
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
IBFD
2013
|
| Schriftenreihe: | EATLP international tax law series
10 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 318 S. |
| ISBN: | 9789081647533 |
Internformat
MARC
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Datensatz im Suchindex
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| adam_text |
Table
of
contents
Summary
Preface
13
List of authors
15
Abbreviations
17
Parti
19
General report
19
1.1.
National concepts
Börje
Leidhammar
19
1.2.
Burden of proof and anti-abuse provisions Klaus-Dieter Omen and
Daniel Drissen
27
1.3.
Burden of proof and European tax law Gerard Meussen
35
1.4.
The Burden of Proof in Cross-Border Situations (International Tax
Law) Giuseppe Marino
39
Part
2 47
Special reports
47
2.1.
The burden of proof on tax matters under Spanish general anti-abuse
rules Maria Rodriguez-Bereijo
León
47
2.2.
The Swedish general anti-abuse provision Stefan
Olsson
53
2.3.
Burden of proof and European tax law Roman Seer
57
Part
3 63
National reports
63
3.1.
Questionnaire Gerard Meussen, Klaus-Dieter Driien,
Börje
lddhammar and
Giuseppe Marino
63
3.2.
Austria Johannes
Heinrich
75
3.3.
Denmark Jane Bolander and Jacob GraffNielsen
87
3.4.
Finland
OlliRyynänen
107
3.5.
France
Christophe de
ta Mardière
119
3.6.
Germany
Roman
Seer
127
3.7.
Greece
Konstantinos
Finokaliotis with the assistance of Aikaterini Sawaidou,
George Matsos and
Dimos
Psarris
141
3.8.
Italy Andrea Ballancin
167
3.9.
The Netherlands Robert
Jan Koopman
and Ramon Dwarkasing
189
3.10.
Norway BennFolkvord
205
3.11.
Portugal Nuno
de Oliveira
Garcia and
José
Almeida
Fernandes
215
3.12.
Spain Maria
Rodríguez-Bereijo León
225
3.13.
Sweden Stefan
Olsson
249
3.14.
Turkey
Hakan Üzeltürk 265
3.15.
United States of America Henry Ordower
287 |
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| indexdate | 2025-01-02T11:42:48Z |
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| isbn | 9789081647533 |
| language | English |
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| physical | 318 S. |
| publishDate | 2013 |
| publishDateSearch | 2013 |
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| publisher | IBFD |
| record_format | marc |
| series | EATLP international tax law series |
| series2 | EATLP international tax law series |
| spelling | The burden of proof in tax law 2011 EATLP Congress, Uppsala, 2-3 June 2011 Gerard Meussen (ed.). Contributors: Andrea Ballancin ... Amsterdam IBFD 2013 318 S. txt rdacontent n rdamedia nc rdacarrier EATLP international tax law series 10 Europäische Union (DE-588)5098525-5 gnd rswk-swf Beweislast (DE-588)4006331-8 gnd rswk-swf Mitgliedsstaaten (DE-588)4170174-4 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf (DE-588)1071861417 Konferenzschrift gnd-content Europäische Union (DE-588)5098525-5 b Mitgliedsstaaten (DE-588)4170174-4 s Beweislast (DE-588)4006331-8 s Steuerrecht (DE-588)4116614-0 s DE-604 Meussen, Gerard Sonstige oth Ballancin, Andrea Sonstige oth EATLP international tax law series 10 (DE-604)BV021659033 10 Digitalisierung UB Passau - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026100573&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The burden of proof in tax law 2011 EATLP Congress, Uppsala, 2-3 June 2011 EATLP international tax law series Europäische Union (DE-588)5098525-5 gnd Beweislast (DE-588)4006331-8 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4006331-8 (DE-588)4170174-4 (DE-588)4116614-0 (DE-588)1071861417 |
| title | The burden of proof in tax law 2011 EATLP Congress, Uppsala, 2-3 June 2011 |
| title_auth | The burden of proof in tax law 2011 EATLP Congress, Uppsala, 2-3 June 2011 |
| title_exact_search | The burden of proof in tax law 2011 EATLP Congress, Uppsala, 2-3 June 2011 |
| title_full | The burden of proof in tax law 2011 EATLP Congress, Uppsala, 2-3 June 2011 Gerard Meussen (ed.). Contributors: Andrea Ballancin ... |
| title_fullStr | The burden of proof in tax law 2011 EATLP Congress, Uppsala, 2-3 June 2011 Gerard Meussen (ed.). Contributors: Andrea Ballancin ... |
| title_full_unstemmed | The burden of proof in tax law 2011 EATLP Congress, Uppsala, 2-3 June 2011 Gerard Meussen (ed.). Contributors: Andrea Ballancin ... |
| title_short | The burden of proof in tax law |
| title_sort | the burden of proof in tax law 2011 eatlp congress uppsala 2 3 june 2011 |
| title_sub | 2011 EATLP Congress, Uppsala, 2-3 June 2011 |
| topic | Europäische Union (DE-588)5098525-5 gnd Beweislast (DE-588)4006331-8 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Europäische Union Beweislast Mitgliedsstaaten Steuerrecht Konferenzschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026100573&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV021659033 |
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