Addressing 'abuse' in Luxembourg's tax law with a new GAAR

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Doctoral thesis (Dissertations and theses)

Köszeghy, Katarina

2014

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https://hdl.handle.net/10993/17657

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Keywords :

tax avoidance; abuse; GAAR

Disciplines :

Tax law

Author, co-author :

Köszeghy, Katarina ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit

Language :

English

Title :

Addressing 'abuse' in Luxembourg's tax law with a new GAAR

Defense date :

20 June 2014

Number of pages :

528

Institution :

Unilu - University of Luxembourg, Luxembourg

Degree :

Docteur en Droit

Promotor :

Rust, Alexander

President :

Jury member :

De Broe, Luc

Kofler, Georg

Available on ORBilu :

since 20 August 2014

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