Limits to Tax Planning

Schriftenreihe IStR Band 79

ISBN: 978-3-7073-2408-2

Auflage: 1. Auflage 2013

Herausgeber: Simader Karin, Titz Elisabeth

Verlag: Linde

Land des Verlags: Österreich

Erscheinungsdatum: 03.09.20132013-09-03

Reihe: Schriftenreihe zum Internationalen Steuerrecht


Format: Einband - flex. (Paperback)

/Steuern/Steuerrecht allgemein /Recht/Internationales Recht und Europarecht /Steuern/Internationales Steuerrecht
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Beschreibung

Various Measures of Tax Planning and their Limits International tax planning and its limits have continuously been hot topics in the academia as well as in tax practice over the last years. Tax planning may affect both, a taxpayer’s overall tax burden and the revenues of the countries in which the taxpayer is doing business. Naturally, these countries and their tax authorities are focusing on measures that shield their tax revenues from international tax planning. Especially nowadays, the topic of tax planning and its limits is therefore increasingly in the focus of these countries as well as of international organizations, such as the OECD. The master theses contained in this volume examine various measures of tax planning and evaluate their limits from a tax treaty law, EU law as well as domestic tax law perspective.