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First place, in this work the way of scientific investigation is cleared, based always in a plural scientific approach with a strong link to systematic and integrative methods towards various species of science. The first chapter deals with the clarification of the general premises of the work, based on law as a linguistic phenomenon, studied by Language Theories, Law Logics (aggregated on logic-semantic constructivism) and Niklas Luhmann's System's Theory. In the second chapter, avoidance and anti-avoidance rules are shown as general structures of law, in the lights of legal unity and System's Theory. The third chapter deals with the fractal and asymmetric classification of the anti-avoidance rules, adding an example of these rules outside the tax realm. The fourth chapter deals with the specificities of this new approach of the anti-avoidance tax rules and its developments and effects, analyzing also the differences to tax planning and tax evasion. The fifth and last chapter deals with anti-avoidance (especially its criteria) in different legal systems, such as in Brazil, Italy, USA and in international tax law, including the treaties to avoid double taxation and EC law.
Le informazioni nella sezione "Riassunto" possono far riferimento a edizioni diverse di questo titolo.
Informazioni sull'autore
Jonathan B. Vita. Lawyer and Accountant. Tax specialist at IBET, Master?s degree at PUC-SP and at Bocconi University and PhD student at PUC-SP. Professor at the Master in Tax Law at Bocconi University and Specialization at PUC-SP/COGEAE, FAAP, IBET and EPD. Member of IFA, IBDT, ABDF and of the Commission on tax law of the Brazilian Bar Association.
Le informazioni nella sezione "Su questo libro" possono far riferimento a edizioni diverse di questo titolo.
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Taschenbuch. Condizione: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - First place, in this work the way of scientific investigation is cleared, based always in a plural scientific approach with a strong link to systematic and integrative methods towards various species of science. The first chapter deals with the clarification of the general premises of the work, based on law as a linguistic phenomenon, studied by Language Theories, Law Logics (aggregated on logic-semantic constructivism) and Niklas Luhmann's System's Theory. In the second chapter, avoidance and anti-avoidance rules are shown as general structures of law, in the lights of legal unity and System's Theory. The third chapter deals with the fractal and asymmetric classification of the anti-avoidance rules, adding an example of these rules outside the tax realm. The fourth chapter deals with the specificities of this new approach of the anti-avoidance tax rules and its developments and effects, analyzing also the differences to tax planning and tax evasion. The fifth and last chapter deals with anti-avoidance (especially its criteria) in different legal systems, such as in Brazil, Italy, USA and in international tax law, including the treaties to avoid double taxation and EC law. Codice articolo 9783843357098
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Taschenbuch. Condizione: Neu. General theory of anti-avoidance rules | Classification and (re)definition | Jonathan Vita | Taschenbuch | 112 S. | Englisch | 2010 | LAP LAMBERT Academic Publishing | EAN 9783843357098 | Verantwortliche Person für die EU: OmniScriptum GmbH & Co. KG, Bahnhofstr. 28, 66111 Saarbrücken, info[at]akademikerverlag[dot]de | Anbieter: preigu. Codice articolo 107241818
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