A Guide to the Anti-Tax Avoidance Directive

A Guide to the Anti-Tax Avoidance Directive
Author :
Publisher : Edward Elgar Publishing
Total Pages : 364
Release :
ISBN-10 : 9781789905779
ISBN-13 : 178990577X
Rating : 4/5 (79 Downloads)

Book Synopsis A Guide to the Anti-Tax Avoidance Directive by : Werner Haslehner

Download or read book A Guide to the Anti-Tax Avoidance Directive written by Werner Haslehner and published by Edward Elgar Publishing. This book was released on 2020-06-26 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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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