A Guide to the Anti-Tax Avoidance Directive

Werner Haslehner‏ · Katerina Pantazatou‏ · Georg Kofler‏ · Alexander Rust‏

شهریور ۲۰۲۰ · Edward Elgar Publishing

درباره این ای-کتاب

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.

درباره نویسنده

Edited by Werner Haslehner, Professor of Law, ATOZ Chair for European and International Taxation, Katerina Pantazatou, Associate Professor of Tax Law, University of Luxembourg, Luxembourg, Georg Kofler, Professor of Law, Institute for Fiscal Law, Tax Law and Tax Policy, Johannes Kepler University of Linz and Alexander Rust, Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria