A Critical Approach and Recommendations on Force Majeure in Tax Law and Its Legal Consequences - Tax Law Research Series 2

Some of the characteristics cited are common for all the causes, no matter what the…

Some characteristics may be changeable according to acceptance. For instance, if…

For this reason, instead of looking for a common characteristic, it is beneficial…

In our opinion, force majeure always refers to factors that are not external, unpredictable,…