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.

Bibliographic Details
Main Author: A. A. Malinovsky
Format: Article
Language:English
Published: MGIMO University Press 2013-04-01
Series:Vestnik MGIMO-Universiteta
Subjects:
Online Access:https://www.vestnik.mgimo.ru/jour/article/view/1447