Abuse of the Rights of a Taxpayer: Comparative Law Aspect
The term “misuse of the rights of a taxpayer” is analyzed in this article. Foreign law doctrines on misuse of the rights of a taxpayer are examined, foreign legislation and court practice.
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| Format: | article |
| Language: | EN RU |
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MGIMO University Press
2013
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| Subjects: | |
| Online Access: | https://doaj.org/article/f3b6957a366f4d3badea1dce8ffc84c5 |
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| Summary: | The term “misuse of the rights of a taxpayer” is analyzed in this article. Foreign law doctrines on misuse of the rights of a taxpayer are examined, foreign legislation and court practice. |
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