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Die Bekämpfung der Steuerumgehung durch allgemeine Antimissbrauchsvorschriften in Hongkong, Singapur und der Volksrepublik China
Melanie Kühn
2024
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Do general anti-avoidance rules around the world show, despite their different design, more similarities than it seems at first? In order to answer this question, the author examines the law of Hong Kong, Singapore and the People's Republic of China as a counterpart to Western legal systems and reviews them using a methodological approach developed by Christine Osterloh-Konrad in her work "Tax Avoidance". As a result, it is shown that Osterloh-Konrad's model is universally applicable to the various designs of general anti-avoidance provisions. At the same time, a comprehensive insight into the tax systems of various East-Asian jurisdictions is given.
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Keywords
- anti-abuse legislation
- LNFU
Links
DOI: 10.5771/9783748917632Editions