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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Detalles Bibliográficos
Autor principal: A. A. Malinovsky
Formato: article
Lenguaje:EN
RU
Publicado: MGIMO University Press 2013
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Acceso en línea:https://doaj.org/article/f3b6957a366f4d3badea1dce8ffc84c5
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Sumario: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.