Archaeology of a Treasure Island: Actors and Practices of Holding Companies in Luxembourg (1929–1940)
Tax avoidance has become a hotly discussed topic. These debates have been informed by academic research done by social scientists. Historians, relative latecomers in the field, argue for a greater consideration of the interwar period so as to understand the pathway dependencies of the infrastructures used for tax dodging practices today. This article explores the question of how Luxembourg became, in the 1930s, an important node in the network of legal re-coding of capital for tax shopping purposes. The Holding Act of 1929 offered legal security but was vague enough to foster a fiscal bricolag... Mehr ...
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Dokumenttyp: | Artikel |
Erscheinungsdatum: | 2023 |
Reihe/Periodikum: | Contemporary European History ; page 1-18 ; ISSN 0960-7773 1469-2171 |
Verlag/Hrsg.: |
Cambridge University Press (CUP)
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Schlagwörter: | History |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-26736720 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://dx.doi.org/10.1017/s0960777323000437 |