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Abuse of Law in European Taxation - MPI Studies in Tax Law and Public Finance
Abuse of Law in European Taxation - MPI Studies in Tax Law and Public Finance
Starting from a general clarification of notions like ‘tax avoidance’ and ‘aggressive tax planning’ and informed by a deep-diving comparative analysis of the concept of ‘abuse’, the authors examine special anti-avoidance rules both in EU legislation on indirect taxes and under the existing EU corporate tax directives.
| Medios de comunicación | Libros Hardcover Book (Libro con lomo y cubierta duros) |
| Publicado | 20 de mayo de 2025 |
| ISBN13 | 9783031870118 |
| Editores | Springer International Publishing AG |
| Páginas | 256 |
| Dimensiones | 150 × 220 × 20 mm · 569 g |
| Lengua | Alemán |
| Editor | Richelle, Isabelle |
| Editor | Schon, Wolfgang |
| Editor | Traversa, Edoardo |