Archaeology of a Treasure Island: Actors and Practices of Holding Companies in Luxembourg (1929–1940)

IF 0.8 2区 历史学 Q1 HISTORY Contemporary European History Pub Date : 2023-08-24 DOI:10.1017/s0960777323000437
Matteo Calabrese, B. Majerus
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Abstract

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 bricolage that allowed notaries, banks and lawyers to serve a heterogeneous group of people eager to pay less tax. Concealing the real beneficiaries of the holding while at the same publicising the opportunities of the legal coding proved to be a complementary process.
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金银岛考古:卢森堡控股公司的行为和实践(1929–1940)
避税已经成为一个热门话题。社会科学家的学术研究为这些争论提供了依据。历史学家是该领域相对较晚的人,他们主张更多地考虑两次世界大战期间,以了解当今用于逃税行为的基础设施的路径依赖性。本文探讨了卢森堡如何在20世纪30年代成为资本法律重新编码网络中的一个重要节点,以实现税收购物目的。1929年的《控股法》提供了法律保障,但过于模糊,助长了一种财政拼凑,允许公证人、银行和律师为渴望少纳税的异质群体服务。事实证明,在公开法律编码的机会的同时,隐瞒控股的真正受益人是一个互补的过程。
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来源期刊
CiteScore
1.00
自引率
25.00%
发文量
88
期刊介绍: Contemporary European History covers the history of Eastern and Western Europe, including the United Kingdom, from 1918 to the present. By combining a wide geographical compass with a relatively short time span, the journal achieves both range and depth in its coverage. It is open to all forms of historical inquiry - including cultural, economic, international, political and social approaches - and welcomes comparative analysis. One issue per year explores a broad theme under the guidance of a guest editor. The journal regularly features contributions from scholars outside the Anglophone community and acts as a channel of communication between European historians throughout the continent and beyond it.
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