Die Steuerumgehung: Eine Rechtsvergleichende Und Rechtstheoretische Analyse [German]

By Christine Osterloh-Konrad

Christine Osterloh-Konrad looks at how the different legal systems in Germany, France, Britain and the USA handle the phenomenon of tax avoidance. Anti-avoidance mechanisms are interpreted as attempts to deal with cases in which the result of applying a legal rule is at odds with the rule's justification. The study develops a functional approach to general anti-avoidance instruments and makes suggestions for their institutional design.

• Format: Hardcover
• Language: German
• ISBN: 3161558103
• ISBN13: 9783161558108
• Release Date: November 2019
• Publisher: Mohr Siebeck
• Length: 824 Pages