Den skatteretlige omgåelsesklausul

Den skatteretlige omgåelsesklausul

by Michael Tell, Louise Fjord Kjærsgaard, Jakob Bundgaard

Book 7 of CORIT book series --

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Denne bog behandler misbrug og omgåelse i skatteretten med hovedvægten på den nye bestemmelse i ligningslovens ʹ 3. Formålet er at undersøge de praktiske og juridiske implikationer for dansk og internationalt orienterede virksomheder. I bogen tages der stilling til betingelserne for anvendelse af bestemmelsen og de juridiske problemstillinger forbundet hermed vurderes, herunder samspillet med EU-retten. Endelig indeholder bogen en illustration af det praktiske anvendelsesområde gennem et betydeligt antal konkrete eksempler.

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