Explorando por Autor "Prebble, Zoë"
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Ítem Texto completo enlazado Comparando la Norma Anti-elusiva General de la Ley del Impuesto a la Renta con la Doctrina de Abuso de Derecho del Civil Law (Parte I)(Pontificia Universidad Católica del Perú, 2015) Prebble, Zoë; Prebble, JohnThis paper compares the general anti-avoidance rule of incometax law with the Civil Law doctrine of abuse of law (Rechtsmissbrauch, abusde droit) in eight jurisdictions: Germany, Croatia, New Zealand, Australia, France, the e uropean u nion, the u nited s tates and the United Kingdom. The paper addresses the statutory and judge-made general anti-avoidance rules in these jurisdictions and deals with the core concept of avoidance an on how these eight jurisdictions either frustrate avoidance or allow it.Ítem Texto completo enlazado Comparando la Norma Anti-elusiva General de la Ley del Impuesto a la Renta con la Doctrina de Abuso de Derecho del Civil Law (Parte II)(Pontificia Universidad Católica del Perú, 2015) Prebble, Zoë; Prebble, JohnThis article compares and analyzes how member States of the European Union, the United States of America and the United Kingdom combat tax avoidance through its legal systems. The article addresses issues such as the influence of the Court of Justice of the European Union and the case Cadbury Schweppes in establishing anti-avoidance rules in member States of the European Union and the application of Business Purpose Doctrine in the United States of America and the United Kingdom.