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The Burden of Proof in Tax Law

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

Detail Information

Call Number
12 BUR ger
Publisher European association of tax law professors and authors : The Netherlands.,
318 p.; 23 cm
12 BUR ger