search query: @indexterm tax avoidance / total: 19
reference: 17 / 19
| Author: | Mössner, J. M. (Introduct.) |
| Title: | Tax avoidance concepts and European tax education |
| Journal: | European Taxation
1999 : MAR, VOL. 39:3, p. 92-117 |
| Index terms: | TAX AVOIDANCE EUROPE CASE LAW LEGISLATION EDUCATION |
| Language: | eng |
| Abstract: | On 4 and 5 June 1998, more than 80 professors of tax law at European universities held a gathering in Osnabrück for the 1st Meeting of European Tax Professors. The idea originated among International Fiscal Association members some yrs. ago. In the article, presented are tax avoidance concepts of Austria (by W. Gassner) Belgium (by L. Hinnekens), Finland (by K. S. Tikka), France (by B. Plagnet and G. Tixier), Germany (by M. Lehner), Netherlands (by J. H. M. Arts), Spain (by P. M. Herrera), Sweden (by C. Silfverberg), and the United Kingdom (by D. Southern). |
SCIMA