Die Steuerumgehung 978-3-16-155810-8 - Mohr Siebeck
Law

Christine Osterloh-Konrad

Die Steuerumgehung

Eine rechtsvergleichende und rechtstheoretische Analyse

[Tax Avoidance. Combining Comparative Analysis and Legal Theory.]

2019. XXXVIII, 786 pages.

Veröffentlichungen zum Steuerrecht 7

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Published in German.
Christine Osterloh-Konrad looks at how the different legal systems in Germany, France, Britain and the USA handle the phenomenon of tax avoidance. Anti-avoidance mechanisms are interpreted as attempts to deal with cases in which the result of applying a legal rule is at odds with the rule's justification. The study develops a functional approach to general anti-avoidance instruments and makes suggestions for their institutional design.
Christine Osterloh-Konrad looks at how the different legal systems in Germany, France, Britain and the USA handle the phenomenon of tax avoidance. Anti-avoidance mechanisms are interpreted as attempts to deal with cases in which the result of applying a legal rule is at odds with the rule's justification. The study develops a functional approach to general anti-avoidance instruments and makes suggestions for their institutional design.
Authors/Editors

Christine Osterloh-Konrad Geboren 1976; Studium in Paris, München und Bonn; 2002 Erstes juristisches Staatsexamen; 2002–2004 Wiss. Mitarbeiterin am Max-Planck-Institut für Geistiges Eigentum, Wettbewerbs- und Steuerrecht in München; 2006 Promotion; Referendariat in Köln, Bonn und London; 2006 Zweites juristisches Staatsexamen; 2008–2018 Wiss. Referentin am Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen in München; 2017 Habilitation; Inhaberin des Lehrstuhls für Bürgerliches Recht, Handels- und Gesellschaftsrecht, Steuerrecht sowie Rechtsphilosophie an der Eberhard Karls Universität Tübingen.
https://orcid.org/0000-0003-3512-0195

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