The judicial concept of tax avoidance in Switzerland
Subtitle: an analysis from the perspective of Swiss domestic law and its double taxation conventions where there are no anti-abuse provisions
By: Iris Reardon-Kofmel
Publisher: Helbing Lichtenhahn
Published: 2015
Place of publication: Basel
Language: eng
Number of pages: 300
ISBN-13: 9783719036133
Copyright date: 2015
Subjects: Tax evasion
Notes: Originally presented as author's thesis (doctoral)--Faculty of Law, University of Fribourg.

Includes bibliographical references (pages xxiii-xli).
Table of contents: title: Concept of tax avoidance --; title: Delimitations --; title: Importance of civil law concepts or application of the economic viewpoint : area of conflict in cases of tax avoidance --; title: Rule of law (Legalitätsprinzip; principe de la légalité) and tax avoidance --; title: Legal consequences of tax avoidance --; title: Intermediary conclusions : the judicial concept of tax avoidance in Swiss domestic law --; title: The Denmark case --; title: Application of the prohibition of abuse of rights to double taxation conventions ---- Conclusion.