A Guide to the Anti-Tax Avoidance Directive
by Werner Haslehner 2020-07-24 03:48:29
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This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, th... Read more
This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law. Less
  • Publication date
  • Language
  • ISBN
  • June 26, 2020
  • eng
  • 9781789905779
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