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

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


	Document type :	Dissertations and theses : Doctoral thesis
	Discipline(s) :	Law, criminology & political science : Tax law
	To cite this reference:	http://hdl.handle.net/10993/17657

Title :	Addressing 'abuse' in Luxembourg's tax law with a new GAAR
Language :	English
Author, co-author :	Köszeghy, Katarina [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Publication date :	20-Jun-2014
Institution :	University of Luxembourg, Luxembourg
Name of the degree :	Docteur en Droit
Number of pages :	528
Supervisor :	Rust, Alexander
President of the jury :	Hofmann, Herwig
Member of the jury :	De Broe, Luc
	Haslehner, Werner
	Kofler, Georg
Keywords :	[en] tax avoidance ; abuse ; GAAR
Target :	Researchers ; Students
Permalink :	http://hdl.handle.net/10993/17657

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