A Guide to the Anti-Tax Avoidance Directive
by Werner Haslehner
2020-07-24 03:48:29
A Guide to the Anti-Tax Avoidance Directive
by Werner Haslehner
2020-07-24 03:48:29
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...
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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, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.
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