Peer Review Report of Luxembourg – Phase 1: Legal and Regulatory Framework
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Luxembourg.
drept fiscal
Tax: Governments concerned that some corporations unfairly claim losses to avoid taxes
The economic crisis means global corporate losses have increased significantly. Though most of these claims are justified, some corporations use ‘aggressive tax planning’ to avoid taxes. Governments are working together to detect and deter these undue …
OECD Appoints New Head of Transfer Pricing Unit
OECD Appoints New Head of Transfer Pricing Unit
Public comments received on the discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention
Public comments received on the discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention
Sinteza: Metodele de interpretare din teoria generala a dreptului
Cele mai importante metode de interpretare folosite sunt urmatoarele*: a) Interpretarea gramaticala sau literala; ea se bazeaza pe procedeele de analiza morfologica si sintactica a textului, pornind de la sensul gramatical al cuvintelor folosite. Aceasta presupune clarificarea in prealabil a problemei terminologiei juridice, intelesul unor termeni si expresii utilizate intr-un text juridic poate fi acelasi … Citește mai mult