This book comprises the final reports of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Uppsala, Sweden from 2-3 June 2011. The general topic of the conference was the burden of proof in tax law. The conference topic was divided into four sub-themes: national concepts of the division of the burden of proof; national anti-abuse provisions and the burden of proof; the burden of proof in relation to EU law; and the burden of proof in the context of transfer pricing regimes.rnrnMain contentsrn rnGeneral reportrn-National conceptsrn-The burden of proof and anti-abuse provisionsrn-The burden of proof and European tax lawrn-The burden of proof in cross-border situations (international tax law)rnrnSpecial reportsrn-The burden of proof on tax matters under Spanish general anti-abuse rulesrn-The Swedish general anti-abuse provisionrn-The burden of proof and European tax lawrnrnNational reportsrnAustria, Denmark, Finland, France, Germany, Greece, Italy, Netherlands, Norway, Portugal, Spain, Sweden, Turkey, United States
