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| Author: | Radler, A. |
| Title: | Do national anti-abuse clauses distort the internal market? |
| Journal: | European Taxation
1994 : VOL. 34:9, p. 311-313 |
| Index terms: | TAXATION INTERNAL MARKETING EUROPEAN COMMUNITY |
| Language: | eng |
| Abstract: | As a starting point for this article it is necessary to give a definition of the term "abuse" and particularly to make some delimitations with respect to some other terms such as "tax evasion", "tax avoidance" and "tax planning". There are also some translation problems involved. The meaning of "tax avoidance" and "tax abuse" is ambiguous. The terms "tax structuring" and "tax planning" are neutral from and ethical point of view. |
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