Tax avoidance rules in Scandinavian and Anglo-American law

Journal
Banoun, B.
Australia; Canada; Denmark; Norway; Sweden; United Kingdom; United States
Bulletin for International Taxation 2002 (Volume 56), No. 8
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Examination of the tax avoidance rules in Scandinavian and Anglo-American law and, in this context, considering the rules in various countries, including Norway, Sweden and Denmark as well as the United Kingdom, Canada, Australia and the United States. Discussion of the "substance over form" doctrine and provides an in-depth discussion of the content of an anti-avoidance rule.