A Guide to the Anti-Tax Avoidance Directive
| Author | : Werner Haslehner |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 364 |
| Release | : 2020-06-26 |
| ISBN-10 | : 9781789905779 |
| ISBN-13 | : 178990577X |
| Rating | : 4/5 (77X 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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