search query: @indexterm tax avoidance / total: 19
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| Author: | |
| Title: | Tax avoidance concepts and European tax education |
| Journal: | European Taxation
1999 : JUN, VOL. 39:6, p. 222-225, 226-228 |
| Index terms: | TAX AVOIDANCE EUROPE SWITZERLAND EDUCATION SPAIN |
| Language: | eng |
| Abstract: | There are 8 cases on the issue of tax avoidance (=t. a.) from Switzerland. Distinguished are ordinary t. a., t. a. by abuse of law, tax evasion, and tax fraud. The other part of articles deals with tax education in Spain and in Switzerland. The papers were presented at the 1st meeting of European Tax Professors in Osnabruck in June 1998 but were not included in European Taxation 3. The authors are X. Oberson, K. A. Vallender, J. A. Rozas, F. Serrano Anton, and P. Locher. |
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