The Burden of Proof in Tax Law

The Burden of Proof in Tax Law
This book is based on the proceedings of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Uppsala from 2-3 June 2011.

Why this book?

This book comprises the final reports of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Uppsala, Sweden from 2-3 June 2011. The general topic of the conference was the burden of proof in tax law. The conference topic was divided into four sub-themes: national concepts of the division of the burden of proof; national anti-abuse provisions and the burden of proof; the burden of proof in relation to EU law; and the burden of proof in the context of transfer pricing regimes.

Main contents

General report

  • National concepts
  • The burden of proof and anti-abuse provisions
  • The burden of proof and European tax law
  • The burden of proof in cross-border situations (international tax law)

Special reports

  • The burden of proof on tax matters under Spanish general anti-abuse rules
  • The Swedish general anti-abuse provision
  • The burden of proof and European tax law

National reports

Austria, Denmark, Finland, France, Germany, Greece, Italy, Netherlands, Norway, Portugal, Spain, Sweden, Turkey, United States 

Downloads

Sample excerpt, including table of contents

This book is part of the EATLP International Tax Series

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Editor(s)

Gerard Meussen

Contributor(s)

José Almeida Fernandes, Andrea Ballancin, Jane Bolander, Daniel Drissen, Klaus-Dieter Drüen, Ramon Dwarkasing, Konstantinos Finokaliotis, Benn Folkvord, Jacob Graff Nielsen, Johannes Heinrich, Robert Jan Koopman, Börje Leidhammar, Christophe de la Mardière, Giuseppe Marino, George Matsos, Gerard Meussen, Nuno de Oliveira Garcia, Stefan Olsson, Henry Ordower, Dimos Psarris, Maria Rodriguez- Bereijo León, Olli Ryynänen, Aikaterini Savvaidou, Roman Seer, Hakan Üzeltürk