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

194,00 €
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ISBN 978-3-16-156174-0
DOI 10.1628/978-3-16-156174-0
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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 ist Inhaberin des Lehrstuhls für Bürgerliches Recht, Handels- und Gesellschaftsrecht, Steuerrecht sowie Rechtsphilosophie an der Universität Tübingen.
https://orcid.org/0000-0003-3512-0195

Reviews

The following reviews are known:

In: Neue Juristische Wochenschrift — 2020, 1157–1158 (Reinhard Zimmermann)
In: Zeitschr. integrativer europ. RechtsG (ZIER) — https://www.koeblergerhard.de/ZIER-HP/ZIER-HP-10–2020/OsterlohKonradChristine_DieSteuerumgehung.htm (Gerhard Köbler)
In: Juristenzeitung — 75 (2020), 1157–1158 (Reinhard Zimmermann)
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