Uncertainties in the interpretation of the general anti- avoidance statute

Journal
Author
Hinnekens, L.
Country
Belgium
Published Date
Issue
European Taxation 1999 (Volume 39), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article examines a number of legal issues and controversies surrounding the 1993 general anti-avoidance statute.