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The burden of proof in tax law , 2011 EATLP Congress, Uppsala2-3 June 2011 / edited by Gerard Meussen.
- Format:
- Book
- Series:
- EATLP international tax series, 1574-9789 ; v. 10.
- Language:
- English
- Physical Description:
- 318 s. ; 23 cm.
- Place of Publication:
- Amsterdam : IBFD, 2013.
- Summary:
- Summary:This book is based on the proceedings of the annual congress of the European Association of Tax Law Professors (EATLP) held in Uppsala from 2 to 3 June 2011. The general topic of the conference was burden of proof, and the sub-topics were: national concept of the division of the burden of proof; national anti-abuse provisions and the burden of proof; burden of proof in relation to EU law; and burden of proof in the context of transfer pricing disputes
- Notes:
- "NUR 826".
- ISBN:
- 9081647539
- 9789081647533
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