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International - Anti-Abuse under the Financial Transaction Tax Proposal

Country:
International
Author:
F. Debelva; J. Luts
Issue:
Derivatives & Financial Instruments, 2014 (Volume 16), No 3
Published:
22 May 2014
The anti-abuse rules included in tax directives have dramatically evolved over time. This article discusses the extensive anti-abuse provisions included in the financial transaction tax (FTT) Proposal. The authors also comment on the interplay between various anti-abuse rules and principles.
 
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