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Full-Text Articles in Law
U.S. Exemption/Territorial System Vs. Credit-Based System, Hugh Ault
U.S. Exemption/Territorial System Vs. Credit-Based System, Hugh Ault
Hugh J. Ault
No abstract provided.
Taxation Of Income From Mobil Capital: Some Recent International Developments, Hugh Ault
Taxation Of Income From Mobil Capital: Some Recent International Developments, Hugh Ault
Hugh J. Ault
No abstract provided.
Estate Tax Exposure Of Family Limited Partnerships Under Section 2036, Brant Hellwig
Estate Tax Exposure Of Family Limited Partnerships Under Section 2036, Brant Hellwig
Brant J. Hellwig
No abstract provided.
Proportionalitetsprincipen I Skatterätten, Christina Moëll
Proportionalitetsprincipen I Skatterätten, Christina Moëll
Christina Moëll
The principle of proportionality is one of the fundamental principles of law, and is frequently referred to in different contexts - tax law being no exception. This study deals with the interpretation and application of the principle of proportionality in tax law.
By way of introduction, the origin of the principle of proportionality and its role in German, French, English and Swedish law are described. Thereafter the meaning of this principle is studied in the context of the European Convention for the Protection of Human Rights and Fundamental Freedoms and the law of the European Union. Furthermore, the reader is …